Fiscal subject related
General information
Content
Key Changes:
- Pre-Produced Content: Classified as electronically supplied services, these are not eligible for VAT exemptions or reduced rates.
- Live Streaming: These services, including hybrid events, are not considered electronically supplied services and may qualify for VAT exemptions or reductions.
- Place of Supply: Now determined by the participant's location, requiring foreign providers offering live seminars to German participants to account for VAT in Germany.
- Combination Services: If a live event includes recorded content, it is treated as a single service subject to the standard VAT rate.
Providers must ensure compliance with the new rules, verifying correct tax treatment based on the nature of their services. Immediate action is required to avoid non-compliance issues.
The updated VAT guidelines provide clarity but also introduce new compliance challenges. Providers of online events should review their offerings and prepare for the new regulations, effective July 2024.
Other news from Germany
Draft Regulation on E-Invoicing published by the German Ministry of Finance
![Germany](https://www.fiscal-requirements.com/storage/images/flags/7hhTIiA1eKoev1uXMY0va5GRkiue8P4ZtRwMiOQj.png)
Germany's Ministry of Finance has unveiled a draft guidance on the introduction of e-invoices. The guidance outlines the implementation of an e-invoicing mandate for all domestic business-to-business (B2B) transactions. The mandate is scheduled for a gradual rollout, with the initial phase kicking off on January 1, 2025. At the heart of this initiative is the requirement for e-invoices to be trans... Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
New document was uploaded: Draft Guide e-Invoicing Letter
![Germany](https://www.fiscal-requirements.com/storage/images/flags/7hhTIiA1eKoev1uXMY0va5GRkiue8P4ZtRwMiOQj.png)
This document interprets the regulation about mandatory electronic invoicing and describes the implementation of the e-invoice system in Germany. Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
E-invoicing reform pushed to 2026
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The mandatory implementation of electronic invoicing (e-invoicing) in Germany has been deferred to 2026. This extension provides a substantial period for companies in the B2B sector to adapt to the upcoming changes. The initial plan required all companies to switch to e-invoices by 2026. However, recognising the challenges and the need for a smoother transition, the authorities have decided to po... Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
New document was uploaded: Overview of fiscalization in European countries
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
Update on the Deutsche Fiskal platform
![Germany](https://www.fiscal-requirements.com/storage/images/flags/7hhTIiA1eKoev1uXMY0va5GRkiue8P4ZtRwMiOQj.png)
We are excited to announce the release of the new FCC version 4.1.1, which is available for download from the portal, as well as enhancements to the documentation portal and the New ELSTER Documentation Area. More on both topics, as follows:. Release of FCC Version 4.1.1 As previously communicated, this is a mandatory update that must be implemented for all active FCC installations in both t... Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
Rising Popularity of Cash Withdrawals at Retail Checkouts in Germany
![Germany](https://www.fiscal-requirements.com/storage/images/flags/7hhTIiA1eKoev1uXMY0va5GRkiue8P4ZtRwMiOQj.png)
In Germany, the method of cash withdrawals at retail checkouts, referred to as "cash back," is becoming increasingly popular among consumers. This convenient service allows shoppers to withdraw cash directly at the register while making a purchase, eliminating the need for a separate trip to the ATM. According to a report by the German news agency, the total volume of cash payments increased by a... Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)