Germany’s official Annual 2020/2021 VAT Handbook is now in a digital form

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The Annual VAT Guide for 2020/2021 published by Ministry of Finance of Germany is now available online. The Guide covers the latest VAT provisions, guidelines, and rulings made by the tax authorities. 


Key Highlights:  


  • Intra-community transactions – 7% VAT reduction 
  • Companies eligible for input VAT deductions
  • Tax exemptions for intracommunity acquisitions
  • Specific real estate transactions – Waive VAT exemptions 
  • VAT returns submissions and deadline
  • How to calculate input VAT/ deductions 


Source: Federal Ministry of Finance 

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