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VAT Weekly — Apr 13 – Apr 19, 2026

Germany6
Administrative News·

Germany Updates Guidance on VAT Exemption for Supplies Preceding Importation

Germany's Federal Ministry of Finance issued updated administrative guidance on VAT exemptions for supplies preceding importation from third countries, restricting customs warehouse provisions for end consumer supplies.

Compliance Update·

Germany Issues New Domestic Residency Certificate for VAT Reverse Charge

German Finance Ministry publishes updated certificate template for domestic residency under reverse charge mechanism Section 13b(7) UStG, effective April 10, 2026.

Administrative News·

Germany Updates Telecommunications Reseller VAT Certificate Form USt 1 TQ

The German Federal Ministry of Finance has published a new template for the VAT certificate form (USt 1 TQ) used by resellers of telecommunications services.

Administrative News·

German Finance Ministry Clarifies VAT Status of Fractional Communities

Germany's Federal Ministry of Finance has confirmed that fractional communities and other non-legal entities can qualify as VAT entrepreneurs under German VAT law.

Official Guidance·

Germany Rules Sudoku Magazines Ineligible for Reduced VAT Rate Applied to Books

German Federal Ministry of Finance clarifies distinction between Sudoku magazines and books for VAT rate application purposes.

Administrative News·

Germany Updates Reverse Charge Certificate for Construction and Cleaning Services

Germany has issued a new standard form for VAT reverse charge certificates covering construction and building cleaning services, effective April 10, 2026.

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VAT Weekly — Past Issues

2026
All 2026
Jul 6 – Jul 12, 20267 articlesJun 29 – Jul 5, 202621 articlesJun 22 – Jun 28, 202615 articlesJun 15 – Jun 21, 202613 articlesJun 8 – Jun 14, 20265 articlesJun 1 – Jun 7, 20262 articlesMay 25 – May 31, 20263 articlesMay 18 – May 24, 202613 articlesMay 11 – May 17, 202637 articlesMay 4 – May 10, 202612 articlesApr 27 – May 3, 202611 articlesApr 20 – Apr 26, 202611 articlesApr 13 – Apr 19, 20269 articlesApr 6 – Apr 12, 202615 articlesMar 30 – Apr 5, 20268 articlesMar 23 – Mar 29, 20264 articlesMar 16 – Mar 22, 20269 articlesMar 9 – Mar 15, 20263 articlesMar 2 – Mar 8, 20265 articlesFeb 23 – Mar 1, 20262 articlesFeb 16 – Feb 22, 20261 articleFeb 9 – Feb 15, 20264 articlesFeb 2 – Feb 8, 20266 articlesJan 19 – Jan 25, 20264 articlesJan 12 – Jan 18, 20268 articles