On 31 August 2017, the Federal Tax Administration (FTA) published a first draft of VAT Info 06 "Place of supply of services".
The reason for the adjustment of VAT Info 06 is the ruling of the Federal Supreme Court of 7 March 2016 (2C_1079/2016), which resulted in changes to the basis of assessment for import tax in the case of collection and for imports that are not based on a delivery (see our article of 26 March 2017).
As a result of the subsequent revision of its administrative practice by the Federal Customs Administration, there is also a need to adapt VAT Info 06 "Place of supply of services".
The deadline for comments is 2 October 2017, but the first draft will remain available after the consultation period. It is envisaged that the above-mentioned adjustments will enter into force on 1 January 2018.
The first draft of VAT Info 06 "Place of supply of services" is available here.
