German is making a number of changes to its VAT code from 1 September 2013. You can check the right Germany, EU or worldwide VAT calculations on individual or batch transactions with our Advisor and Auditor services.
- In accordance with the new EC provision (Quick Reaction Mechanism) for the introduction of the reverse charge on certain goods in the fight against VAT fraud, domestic supplies of B2B gas are to be subject to the reverse charge. This will be implemented on 1 September 2013.
- It has been confirmed by German courts that in chain supplies involving non-EU intermediaries, a valid EU VAT number in the territory of the final destination is still required for the zero-rating of the supply
Read more about German VAT in our national guide.
