Germany - the VAT Forum

Transcription

Germany
Electronic EC Sales List
(2006/01/DE/__/sales/list/IDE) by [email protected]
Electronic filing of the EC Sales List (Zusammenfassenden Meldung, or ZM)
The former simplified procedure for filing summary reports was due to end on 31 December 2005. The means of
filing the report that still exists (sending XML data from a PDF form by means of the Elster Online Manager) is
due to be abolished on 31 March 2006. Two alternatives are being prepared for sending summary report data in
future:
a) Filing the summary report via the Elster Online Portal (EOP) https://www.elster.de/eportal.
b) Filing the summary report by means of "free access" (a FormsForWeb form)
Exchange rate
(2006/01/DE/__/exchange/rate/IDE) by [email protected]
The exchange rate of December 2005 for VAT has been published.
http://www.bundesfinanzministerium.de/nsc_true/DE/Steuern/Veroeffentlichungen__zu__Steuerarten/Umsatzste
uer/Umsatzsteuer__Umrechnungskurse/029,property=publicationFile.pdf
Exempted turnover for air transport
(2006/02/DE/4, 8 UStG/146 UStR/S7155a/exemption/air/transport/IDE) by [email protected]
The updated list of exempted air transport companies established in Germany who mainly carry out international
air transport was published according to the state of affairs on 1 January 2006.
http://www.bundesfinanzministerium.de/nsc_true/DE/Aktuelles/BMF__Schreiben/Veroffentlichungen__zu__Steue
rarten/umsatzsteuer/104,property=publicationFile.pdf
Annex
http://www.bundesfinanzministerium.de/nsc_true/DE/Service/Downloads/Abt__IV/BMF__Schreiben/087,property
=publicationFile.pdf
Imposition on the transfer, mortgaging or attachment of claims
(2006/04/DE/13c UStG/S 7279/transfer/claim/IDE) by [email protected]
A notice has been published with respect to the application of § 13c UStG in cases of transfer (of securities), in
particular total cession, as long as it is not the supplying company, but the recipient of the transfer that has the
authorisation for confiscation or disposal of a claim.
The notices sets out what applies with reference to the collection of the claim amount by the transfer by recipient.
Exchange rate for January 2006
(2006/04/DE/16 UStG/S 7329/exchange/IDE) by [email protected]
The exchange rates for the month of January for VAT purposes have been published. In respect of currencies
which are not in the list, the daily rate shall apply.
http://www.bundesfinanzministerium.de/nsc_true/DE/Steuern/Veroeffentlichungen__zu__Steuerarten/Umsatzste
uer/Umsatzsteuer__Umrechnungskurse/030,property=publicationFile.pdf
Passenger transport by air.
(2006/11/DE/VAT/__/S7200/transport/passenger/IDE) by [email protected]
A new document has been published with regard to agency services for passenger transport by air.
Full name and address of the service recipient on the invoice
(2006/12/DE/VAT/14 UStG/S7280/name/address/customer/invoice/IDE) by [email protected]
A notice has been issued with regard to the statement of the full name and address of the service recipient on
the invoice when the invoice is received by a third party with a mandate.
Further information:
VAT benefits of the supplementary agreement to the NATO troops status (NATO-ZAbk)
(2006/12/DE/VAT/67 UStG/S7492/NATO/IDE) by [email protected]
Conditionally on the result of discussions with the highest financial authorities in the German Bundesländer, the
Notice of 30 March 2006 on VAT benefits on the basis of article 67 para 3 of the supplementary agreement to the
NATO troops status will supplement that of 22 December 2004
Download:
Annex to the Notice from the Federal Ministry of Finance of 30 March 2006
http://www.bundesfinanzministerium.de/nsc_true/DE/Service/Downloads/Abt__IV/BMF__Schreiben/094,property
=publicationFile.pdf
VAT charged on supplies from a branch to the main office in a VAT group.
(2006/16/DE/VAT/16 UStG/S7329/exchange/rate/IDE) by [email protected]
The VAT exchange rates for the month of April 2006 for VAT purposes have been published.
http://mpix.bundesfinanzministerium.de/Mpix/count/BMF/r0?p=%2FSites%2Fbmf%2FDE%2Ftest&u=http%3A%2
F%2Fwww.bundesfinanzministerium.de%2Flang_de%2FDE%2Ftest%2F034__8%2CtemplateId%3Draw%2Cpro
perty%3DpublicationFile.pdf
Exclusion from VAT deduction for a change of residence
(2006/26&27/DE/VAT/15 UStG/S7303/moving/residence/IDE) by [email protected]
If the business allocates a supply of goods or services to the business in connection with moving house, without
regard to § 15 para. 1a no. 3 UStG, it can invoke the more beneficial rule in article 17(2) of the Sixth VAT
Directive. The deduction of input VAT is to be allowed under the general conditions of § 15 UStG.
The Notice gives its standpoint on the question of how § 15 para. 1a no. 3 UStG is to be applied.
§ 15 Abs. 1a Nr. 3 Umsatzsteuergesetz (UStG) - Ausschluss des Vorsteuerabzugs für einen Wohnungswechsel
(Pdf 26 KB)
Increase of the standard VAT rate and the flat rates for agriculture and forestry on 1 January 2007
(2006/28/DE/VAT/12, 24 UStG/S7210/rate/ISC) by [email protected]
The standard VAT rate increases from 16% to 19%. The change will take effect on 1 January 2007.
There is also an increase of the flat rates for agriculture and forestry (§ 24 para. 1 UStG) on 1 January 2007
A Notice answers questions concerning the transition and provides simplified transitional measures.
http://www.bundesfinanzministerium.de/lang_de/DE/Aktuelles/BMF__Schreiben/Veroffentlichungen__zu__Steue
rarten/umsatzsteuer/162,templateId=raw,property=publicationFile.pdf
Subsidies
(2006/28/DE/VAT/12, 24 UStG/S7210/rate/ISC) by [email protected]
The VAT treatment of the use of public funds for project development or institutional development is set out in a
Notice
http://www.bundesfinanzministerium.de/lang_de/DE/Aktuelles/BMF__Schreiben/Veroffentlichungen__zu__Steue
rarten/umsatzsteuer/163,templateId=raw,property=publicationFile.pdf
VAT Exchange rates
(2006/30/DE/VAT/16 UStG/S7329/exchange/rate/IDE) by [email protected]
The VAT exchange rates for the month of August 2006 have been published.
http://www.bundesfinanzministerium.de/lang_de/DE/Steuern/Veroeffentlichungen__zu__Steuerarten/Umsatzsteu
er/Umsatzsteuer__Umrechnungskurse/038,templateId=raw,property=publicationFile.pdf
Periodical VAT return for 2007
(2006/33&34/DE/VAT/__/return/2007/IDE) by [email protected]
The new periodical VAT for the year 2007 has been published.
http://www.bundesfinanzministerium.de/lang_de/DE/Service/Downloads/Abt__IV/BMF__Schreiben/129,templateI
d=raw,property=publicationFile.pdf
Abolition of reverse charge for fairs and exhibitions
(2006/40&41/DE/VAT/__/reverse/charge/fair/exhibition/ISC) by [email protected]
Effective 1/1/2007, the reverse charge is abolished in case foreign entrepreneurs render services in connection
with fairs and exhibitions in Germany (§ 13b subs.3 No 4 and 5 UStG). The foreign entrepreneurs are now
obliged to register for VAT in Germany.
Treatment of allowing someone to use a 'VIP lodge' and the acquisition of hospitality services in VAT law
(2006/42&43/DE/VAT/__/S7109/lodge/hospitality/IDE) by [email protected]
The Notice from the Federal Ministry of Finance takes a standpoint on the VAT treatment of the use of 'VIP
lodges' in sports facilities by sponsoring businesses, and the acquisition of hospitality services.
Umsatzsteuerrechtliche Behandlung der Überlassung von so genannten VIP-Logen und des Bezugs von
Hospitality-Leistungen (PDF 51 KB)
Deduction of input VAT in the case of a task shared between several persons
(2006/42&43/DE/VAT/15 UStG/deduction/share/IDE) by [email protected]
The Notice from the Federal Ministry of Finance takes a standpoint on the VAT conclusions to be drawn from the
judgement by the European Court of Justice on case C-25/03, 21 April 2005, and the Federal Court judgement V
R 40/01 of 6 Oktober 2005.
§ 15 Umsatzsteuergesetz (UStG) - Vorsteuerabzug bei gemeinschaftlicher Auftragserteilung durch mehrere
Personen (PDF 48 KB)
Application of the reduced VAT rate to taxable turnover on collectable coins
(2006/42&43/DE/VAT/12 UStG/S 7229/rate/coin IDE) by [email protected]
The gold and silver prices for 2007 have been publicised
Anwendung des ermäßigten Umsatzsteuersatzes auf die steuerpflichtigen Umsätze von Sammlermünzen (§ 12
Abs. 2 Nr. 1 und 2 UStG i.V.m. Nummer 54 Buchstabe c Doppelbuchstabe cc der Anlage 2 zum UStG) im
Kalenderjahr 2007 (PDF 34 KB)
Distinction between supplies and services - Treatment of the transfer of securities and shares
(2006/42&43/DE/VAT/12 UStG/S 7100/good/service/supply/IDE) by [email protected]
The transfer of securities and shares is to be considered a service. If companies invoke section 24 para 1 UStR,
there will be no objection to this for transfers made before 1 January 2007.
Umsatzsteuer; Abgrenzung zwischen Lieferungen und sonstigen Leistungen (PDF 34 KB)
VAT treatment of travel cancellation insurance
(2006/42&43/DE/VAT/12 UStG/S 7100/good/service/supply/IDE) by [email protected]
The consequences of the Federal Court judgement of 13 July 2006, V R 24/02 are discussed in the following
Notice from the Federal Ministry of Finance.
Umsatzsteuerliche Behandlung von Reisrücktrittskostenversicherungen (PDF 34 KB)
Special scheme for investment gold - List of gold coins for 2007
(2006/44/VATDE/S7068/gold/coin/IDE) by [email protected]
The list of gold coins that meet the criteria of Article 26B A (ii) of the Sixth VAT Directive for 2007, was published
by the European Commission on 30 November 2006 in the Official Journal of the European Union (OJ EU 2006
no. C 291 p. 21). This Notice from the Federal Ministry of Finance provides publicity in addition to that in the OJ
EU.
Reference: Artikel 26b Teil A Ziffer ii), letzter Absatz der Richtlinie 77/388/EWG des Rates vom 17. Mai 1977,
geändert durch die Richtlinie 98/80/EG des Rates vom 12. Oktober 1998 (ab 1. Januar 2007: Artikel 345 der
Richtlinie 2006/112/EG des Rates über das gemeinsame Mehrwertsteuersystem) - Sonderregelung für
Anlagegold - (PDF 32 KB)
Verzeichnis der Goldmünzen für das Jahr 2007 (PDF 149 KB)
Tax liability (reverse charge mechanism) for trade fairs, exhibitions and conferences
(2006//45&46/VAT/DE/13 UStG/conference/reverse/charge/IDE) by [email protected]
Introductory notice on the extension of the exceptions in § 13b para 3 UStG, in which the reverse charge
mechanism is not be applied, by means of the annual tax law for 2007 dated 13 December 2006.
Steuerschuldnerschaft bei Messen, Ausstellungen und Kongressen (§ 13b Abs. 3 Nr. 4 und 5 UStG) (PDF 45
KB)

Germany - the VAT Forum

Transcription

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