The German Federal Ministry of Finance (BMF) has published a revised template form for gas and electricity resellers to demonstrate their eligibility for reverse charge VAT treatment, updating the USt 1 TH certificate form used for recipient liability purposes.
The new template replaces the previous version and applies to businesses that resell natural gas and/or electricity and seek to benefit from the reverse charge mechanism where the customer, rather than the supplier, accounts for VAT. Resellers must use this standardized form to provide evidence of their status to suppliers who wish to apply the reverse charge procedure.
Under German VAT law, supplies of gas and electricity can be subject to reverse charge rules in certain circumstances, shifting the VAT liability from the supplier to the recipient. This mechanism requires proper documentation to ensure compliance, with the USt 1 TH form serving as the key evidence document for establishing the recipient's status as a qualifying reseller.
