Fiscal subject related
General information
Content
Key Changes:
- Pre-Produced Content: Classified as electronically supplied services, these are not eligible for VAT exemptions or reduced rates.
- Live Streaming: These services, including hybrid events, are not considered electronically supplied services and may qualify for VAT exemptions or reductions.
- Place of Supply: Now determined by the participant's location, requiring foreign providers offering live seminars to German participants to account for VAT in Germany.
- Combination Services: If a live event includes recorded content, it is treated as a single service subject to the standard VAT rate.
Providers must ensure compliance with the new rules, verifying correct tax treatment based on the nature of their services. Immediate action is required to avoid non-compliance issues.
The updated VAT guidelines provide clarity but also introduce new compliance challenges. Providers of online events should review their offerings and prepare for the new regulations, effective July 2024.
Other news from Germany
Start of the POS and TSE registration obligations in Germany
![Germany](https://www.fiscal-requirements.com/storage/images/flags/7hhTIiA1eKoev1uXMY0va5GRkiue8P4ZtRwMiOQj.png)
As previously reported, the registration obligation of the POS and TSE systems is a legal requirement in Germany. However, this obligation was postponed many times due to a lack of digital infrastructure for all German Federal States. The German Federal Ministry of Finance (BMF) has announced the commencement of the registration obligation under Section 146a Paragraph 4 of the Fiscal Code (AO).... Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
New Guidelines for Single-Use Plastic Sold Through Online Marketplaces, Effective from 2025 in Germany
![Germany](https://www.fiscal-requirements.com/storage/images/flags/7hhTIiA1eKoev1uXMY0va5GRkiue8P4ZtRwMiOQj.png)
From January 1, 2025, Germany will enforce a new Extended Producer Responsibility (EPR) regulation targeting single-use plastic products. This will affect sellers on Amazon and similar e-commerce platforms, with the goal of enhancing eco-friendly waste management and curbing plastic waste. The EPR regulation will impact: Manufacturers Importers Distributors of single-use plastic items. Sel... Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
What is a LUCID number, and why might your company need one?
![Germany](https://www.fiscal-requirements.com/storage/images/flags/7hhTIiA1eKoev1uXMY0va5GRkiue8P4ZtRwMiOQj.png)
Since July 1, 2022, all companies selling packaged goods in Germany must register with the LUCID Packaging Register. This includes various types of packaging, such as retail, grouped, shipment, and more. Failure to register results in a distribution ban and possible fines. Let's delve deeper into this topic. Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
Draft Regulation on E-Invoicing published by the German Ministry of Finance
![Germany](https://www.fiscal-requirements.com/storage/images/flags/7hhTIiA1eKoev1uXMY0va5GRkiue8P4ZtRwMiOQj.png)
Germany's Ministry of Finance has unveiled a draft guidance on the introduction of e-invoices. The guidance outlines the implementation of an e-invoicing mandate for all domestic business-to-business (B2B) transactions. The mandate is scheduled for a gradual rollout, with the initial phase kicking off on January 1, 2025. At the heart of this initiative is the requirement for e-invoices to be trans... Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
New document was uploaded: Draft Guide e-Invoicing Letter
![Germany](https://www.fiscal-requirements.com/storage/images/flags/7hhTIiA1eKoev1uXMY0va5GRkiue8P4ZtRwMiOQj.png)
This document interprets the regulation about mandatory electronic invoicing and describes the implementation of the e-invoice system in Germany. Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)