Germany MOF Clarifies Specific VAT Provisions

The German Ministry of Finance Dec. 29, 2025, posted BMF Letter No. COO.7005.100.2.13545986, clarifying the transitional rules for the repeal of the VAT warehouse exemption, effective Jan. 1. Topics covered include: 1) the elimination of the VAT exemption for goods stored in VAT warehouses, with transitional relief for items stored before Jan. 1, 2026, until Dec. 30, 2029; 2) the continuation of the VAT exemption for qualifying storage-related services, until Dec. 30, 2029; 3) outsourcing events that trigger taxation, including removal, further processing, or provisions of non-qualifying services; 4) recordkeeping obligations, including joint liability for warehouse operators that fail to ...