Germany Makes Amendments to VAT Law

Germany has recently made amendments to the country's value added tax law. The main changes include:

• Implementing the new EU rules on the on the place of supply of telecommunications, broadcasting and electronically services to non-taxable persons effective 1 January 2015, and the related Mini One Stop Shop
• Reclassification of audio books to apply the same reduced 7% VAT applied to printed books from 1 January 2015
• The Introduction of a reverse charge on the supply of mobile phones, tablet c…