Germany's Federal Ministry of Finance published a new template for the VAT certificate form USt 1 TQ on April 10, 2026, updating documentation requirements for resellers of telecommunications services.

The BMF circular introduces a revised version of the certificate form that telecommunications resellers must use to demonstrate their status when purchasing services for resale. The form USt 1 TQ serves as proof of reseller status in the telecommunications sector, which can affect VAT treatment and liability.

The updated template replaces previous versions and reflects current regulatory requirements for the telecommunications industry. Resellers operating in Germany's telecommunications market will need to use the new form template going forward to maintain proper VAT documentation.