March 2019
By notification letter dated 14 December 2018 the German Federal Ministry of Finance announced new forms for preliminary and annual German VAT returns for 2019. These forms are applicable as of 1 January 2019. Previously, taxable persons had to report on two separate lines on the preliminary and annual German VAT return supplies subject to the reverse-charge procedure for which the recipient is liable for German VAT. As of 1 January 2019, supplies subject to the reverse-charge procedure are now to be reported in total on a single line in both the preliminary and annual German VAT return.
As well, the lines that had been used for supplies of services for which the taxable person is liable for German VAT have been aggregated to two lines within the preliminary and annual German VAT return 2019.
We recommend that entrepreneurs check their enterprise resource planning (ERP) systems and make the necessary amendments, where appropriate.
The reporting lines for supplying or receiving intra-Community services remain unchanged.
Annette Pogodda-Grünwald
annette.pogodda-gruenwald@bdo.de
Daniel Auer
daniel.auer@bdo.de