General subject related
This change reverses the 2014 increase, which was necessary because art sales were not eligible for reduced VAT rates under the EU VAT Directive at that time. However, with the 2022 introduction of reduced VAT rate freedoms, Germany can now apply the lower rate to various transactions.
The higher VAT rate had placed German art dealers at a disadvantage compared to those in other countries, and the art market has seen a significant downswing in the past years.
Other news from Germany
Understanding the Business Identification Number (W-IdNr) in Germany
The Business Identification Number or Wirtschafts-Identifikationsnummer (W-IdNr) is a new type of identifying number that will be introduced starting in November 2024. The Federal Central Tax Office will begin assigning the W-IdNr automatically to both new and existing businesses from that time, with the process expected to continue until 2026. The Wirtschafts-Identifikationsnummer (W-IdNr) is a u... Read more
EU to protect domestic e-commerce sellers with a cross-border tax reform
As online shopping continues to grow, the European Union is planning to implement new regulations to protect local e-commerce sellers. One significant change affects consumers who shop on international platforms like Temu or AliExpress. The EU has already taken some steps at the first sign of growing foreign e-commerce sellers, and since July 1, 2021, all goods entering the EU, regardless of their... Read more
New document was uploaded: ELSTER (ERiC) - State tax office system
This entails reporting the following events: - ERS registration - ERS deregistration - ERS information updates - Address changes for business premises - Alterations in organizational tax identification - Expiry of BSI certificates (FCC updates to a new certificate version) - Potentially, other miscellaneous changes. ELSTER integration on the Fiskal Portal, data integrity, data integrity e... Read more
E-Invoicing in Germany: Key Information for 2025 - 2028
Businesses in Germany need to gear up for the mandatory implementation of B2B e-invoicing, as mandated by the Wachstumschancengesetz law which mandates the gradual transition to e-invoicing for all B2B and B2G transactions. The rollout will commence on January 01, 2025, and continue until January 01, 2028, in multiple phases to ensure all businesses can adapt. The government has not proposed a ce... Read more
EU VAT Validation Tool
One way to validate VAT numbers in the EU is the VAT Information Exchange System (VIES), which is a crucial tool for businesses operating within the European Union. Owned by the European Commission, VIES is a search engine that retrieves data from national VAT databases to verify VAT numbers. Here’s a detailed look at how VIES works and its significance. How VIES Works When a search is made usi... Read more
New document was uploaded: Registration process in Germany
The registration obligation in Germany is called „The notification obligation“, and it has been established under § 146a Absatz 4 of the German Fiscal Code (Abgabenordnung - AO). It mandates businesses using electronic recording systems (POS) to notify tax authorities about using and decommissioning such systems. In this document, you’ll learn more about when was this obligation introduced. What data are needed for notification obligation and much more. Read more
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: France Read more