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The Complete Accounting Guide to Germany
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VAT and Indirect Tax Manual: Germany
VAT and Indirect Tax Manual: Germany
Indirect taxation in one jurisdiction end to end: registration, rates, place of supply, invoicing, returns, recovery and refunds.
- Jurisdiction
- Germany
- Audience
- Indirect tax specialists
- Chapters
- 8
Commissioned but not yet written. The outline below is provisional.
Read the free Germany profileContents
Chapter outline
- 10
Scope of the tax
Taxable persons, taxable supplies and exclusions.
- 20
Registration and deregistration
Thresholds, voluntary registration and grouping.
- 30
Rates and exemptions
The rate structure and the treatment of exempt supplies.
- 40
Place of supply
Where a supply is treated as made, for goods and for services.
- 50
Invoicing requirements
Mandatory content, timing, currency and language.
- 60
Returns and payment
Periods, filing channels and payment mechanics.
- 70
Input tax recovery
Entitlement, restrictions, partial exemption and adjustments.
- 80
Refunds and non-resident claims
Recovery routes for businesses without a local establishment.
Related
Read alongside
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Germany Tax Handbook
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Payroll and Employer Compliance in Germany
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Financial Reporting Standards in Germany
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Starting a Business in Germany
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The Foreign Investor's Accounting Guide to Germany
The Foreign Investor's GuideCatalogue entry
The Foreign Investor's Accounting Guide to Germany
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