Germany: VAT issues concerning consignment stock | KPMG Global
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Germany: VAT issues concerning consignment stock, revised official position

Germany: VAT issues concerning consignment stock

The German Ministry of Finance (BMF) earlier in 2017 issued guidance that reflects a revised position concerning the value added tax (VAT) treatment of supplies of goods via consignment stocks. The change applies in all “open cases.” In order to allow more time for the change to be implemented, the regulation regarding non-objections has been extended by one year, to the end of 2018 by follow-up BMF guidance (14 December 2017).


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Read a December 2017 report [PDF 310 KB] prepared by the KPMG member firm in Germany


The KPMG report also includes discussions of other recent VAT developments that may affect businesses in Germany, including:

  • Required details for a full invoice address (CJEU judgments of 15 November 2017 in related cases C-374/16 – Geissel and C-375/16 – Butin)
  • Reduction in tax payable when bills not paid (CJEU judgment of 23 November 2017 – case C-246/16 – Di Maura)
  • Invoice copies in the input VAT refund procedure (German Federal Tax Court judgments of 30 August 2017, XI R 24/16 and XI R 25/16)
  • Reduction in payment concerning the points system in retail trade (Lower Tax Court of Munich judgment of 23 August 2017, 3 K 1271/16; BFH ref.: V R 42/17)

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