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VAT exempt cross-border supplies

Umsatzsteuer-GrafikZero-rated VAT from the first cent has resulted in long waiting times, a high administrative burden, and inspection gaps. Therefore, the German SAI demands a value threshold: exports are to be exempted from VAT only if the value of the goods purchased exceeds €175.

A value threshold in Germany would also lead to additional income in the range of hundreds of millions of euros. And it does not negatively affect cross-border trade. This is illustrated by a survey the German SAI has conducted among European member SAIs.

 

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