Germany has approved a new Act to implement changes to bring German VAT compliance rules into line with the EU VAT Directive and with a number of recent court cases.  Under the new Act changes to German VAT invoices include:

  • The obligation to declare on all invoices when the VAT reverse charge mechanism is used for the supply of services with a company from a different EU member state;
  • Reverse charge and intra-community supply invoices must now be prepared by the 15th  of the month following the supply; and
  • Additional information required for travel services supplied by travel agents.