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Commentary

Domestic supplies (Germany)

19 Germany

Domestic supplies (Germany)

Any taxable person that supplies taxable transactions in Germany may have an obligation to register and account for German VAT.

In general, there is no VAT registration threshold and no provision for voluntary registration in Germany (however, see 19.5 and 19.6).

The following are regarded as taxable transactions in Germany:

  1. Ìý

    •ÌýÌýÌýÌý Supplies of goods and

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