Germany - Businesses using OSS may receive payment reminders from other EU Member States.

 Posted by: Sinead Finnegan

  25 May 2023

Some business using the OSS system in Germany have reported receiving notifications from other Member States advising that the necessary VAT payments have not been received. EU Member States were informed by the German Tax Authorities that there may be a small delay in transferring payments between the Member States and the automatic issuing of notifications should be suspended, however this appears not to be the case.

The German Tax Authorities are advising any taxpayer that receives a payment reminder notification from another EU Member State in respect of its VAT liability, should first confirm with the German tax authorities that the payment has been received by them. Once the taxpayer receives confirmation that the payment was received by the German tax authorities, they should respond to the notification advising of same.

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