Current sales tax law

Current legislative changes

• VAT changes due to the current annual tax law.
• VAT changes due to further legislative initiatives.
• Planned VAT changes that are currently in the legislative process.

BMF letter/VAT application decree

• In particular, discussion of BMF letters relating to current legislative amendments or changes in administrative practice.

Current case law: BFH and ECJ

• Discussion of judgments and preliminary rulings that address issues of practical relevance.

Outlook for planned EU changes

• Adjustments to the VAT Directive.
• ViDA (value added tax in the digital age).

Permanent problem areas of everyday sales tax (depending on topicality)

• Requirements for retroactive invoice correction, proof for intra-Community supplies, strict requirements for information in invoices, input tax deduction for mixed-use buildings (if required).
• Extension of the reverse charge procedure.
• Reverse charge procedure, declaration and invoicing obligations (schematic).
• Requirements for electronic invoices.
• Intra-Community supply/acquisition (schematic).
• Confirmation procedure for foreign VAT ID numbers.
• Retroactive effect of invoice correction, electronic invoice, time of performance, credit notes, liability of the invoice issuer.
• Mandatory information in the invoice - brief overview.
• E-invoicing - practical problems.