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 Royaume-Uni et Espagne, 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.
Browse Germany updates
Bavaria proposal to abolish VAT on all food
- Informations sur le taux de TVA/G(S)ST
‘Growth Opportunity Act’, including e-invoicing delay
- Informations sur le mandat fiscal
Legislative amendments to accommodate e-invoicing
- Informations sur le mandat fiscal
European Union Council derogation approval
- Informations sur le mandat fiscal
Germany – EU derogation to mandate B2B e-invoicing
- Informations sur le mandat fiscal
European E-Invoicing Service Providers Association (EESPA) position on German mandate
- Informations sur le mandat fiscal
Introduction of the Einwegkunststofffondsgesetz (plastic tax)
- Autres taxes applicables
B2B e-invoicing discussion paper
- Informations sur le mandat fiscal
Discussion paper for B2B e-invoicing
- Informations sur le mandat fiscal
Single-use plastic levy
- Autres taxes applicables
Exemption for supplies for victims of Turkey and Syria earthquake
- Informations sur le taux de TVA/G(S)ST
VAT rate revisions
- Informations sur le taux de TVA/G(S)ST
Tour operator VAT delayed
- Informations sur le taux de TVA/G(S)ST
Formal derogation request to mandate e-invoicing
- Informations sur le mandat fiscal
Obligation to report income on digital platforms
- Mises à jour des pays
Extension of VAT reduction for hospitality services
- Informations sur le taux de TVA/G(S)ST
Factur-X – updated version
- Mises à jour des pays
B2G E-invoicing in German Federal States – update
- Informations sur le mandat fiscal
New Government coalition plans to introduce continuous transactions controls (CTC)
- Informations sur le mandat fiscal
Taux de TVA en Allemagne : réductions temporaires de la TVA désormais annulées
- Informations sur le taux de TVA/G(S)ST