Changed Due Date for Import VAT, Section 21, par. 3a UStG

To the extent that a deferral of payment has been granted for import value-added tax (VAT), a revised due date has been in effect since December 1, 2020.  In concrete terms, this means that the due date for imports for the December deferment period will be postponed uniformly from January 16, 2021 to February 26, … Read more

Proof in the Procedure for Confirming a Foreign VAT ID No. [VAT Identification Number] (Sec. 18e UStG)

By letter III C 5 – S 7427 – d/19/10001 :001 v. 28.10.2020, DStR 2020, 2433, the Federal Ministry of Finance has amended Sec. 18e.1 VAT Application Decree (UStAE) and thus altered the procedure for confirmation requests for foreign VAT identification numbers provided.  The changes will apply to all confirmation questions after December 31, 2020. … Read more

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