Germany: New forms for 2023

The German Tax Authorities have recently published the updated version of the regular VAT return for reporting periods starting on 1 January 2023. This return reflects the changes introduced in the Annual Tax Act 2022 (JStG 2022), which came into effect on 16 December 2022. The new return has been designed to accommodate the new regulations and ensure compliance with the updated tax laws. by eClear