Germany: VAT legislative changes | KPMG | GLOBAL

Germany: VAT legislative changes

Germany: VAT legislative changes

New value added tax (VAT) law provisions concern the VAT treatment of:


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  • Public authorities or “legal entities under public law” (effective for sales beginning in 2017)
  • The reverse charge mechanism for: (1) construction work, to include the supply of goods and services to operating facilities; (2) purchases by public authorities of supplies of goods and services if purchased by the recipient for non-business activities; and (3) metal supplies

The new VAT law provisions also provide new measures concerning liability for incorrect VAT statements. If an entrepreneur states in an invoice an amount of excess VAT, the entrepreneur is liable for that excess VAT amount. 


Read an October 2015 report [PDF 439 KB] prepared by the KPMG member firm in Germany: MwSt. VAT Newsletter (October 2015)


Other topics discussed in this KPMG report concern:

  • CMR waybills as documentary evidence for intra-Community supplies of goods
  • Input tax deduction in the event of insolvency of the issuer of the invoice and incorrect VAT statement
  • Requirements for the correction of an incorrect VAT statement
  • Legal consequences in the event of expiration of the input tax adjustment period
  • Place of delivery for small consignments of up to €22 from Switzerland
  • Sales made by internet trade platforms
  • Allocation of an export of goods in a chain transaction
  • Sales promotion with loyalty points
  • Invoice details for intra-Community triangular transactions

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