04.06.23
Single-use plastic levy
Germany is the latest country this month to advance a distinctly environmental agenda, following in the footsteps of the United Kingdom and Spain, and more recently, Scotland, via the Deposit Return Scheme.
Expected in the first quarter of 2025, the legislation in Germany outlines the scope, refunds and penalties associated with such a levy, which, as the name suggests, applies to single-use non-recyclable plastic.
The legislation has passed through the Federal Parliament and is awaiting approval in the Federal Council.
Tungsten will monitor progression of the tax and consider its obligations in respect of the levy.
Compliance is complicated
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Browse Germany updates
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‘Growth Opportunity Act’, including e-invoicing delay
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Legislative amendments to accommodate e-invoicing
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European Union Council derogation approval
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Germany – EU derogation to mandate B2B e-invoicing
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Introduction of the Einwegkunststofffondsgesetz (plastic tax)
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B2B e-invoicing discussion paper
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Discussion paper for B2B e-invoicing
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Single-use plastic levy
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Exemption for supplies for victims of Turkey and Syria earthquake
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VAT rate revisions
- VAT/G(S)ST rate information
Tour operator VAT delayed
- VAT/G(S)ST rate information
Formal derogation request to mandate e-invoicing
- Mandate information
Obligation to report income on digital platforms
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Extension of VAT reduction for hospitality services
- VAT/G(S)ST rate information
Factur-X – updated version
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B2G E-invoicing in German Federal States – update
- Mandate information
VAT Rates Germany: temporary VAT reductions now rolled back
- VAT/G(S)ST rate information