Stricter regulations for intra-Community supplies and other services
Since 01.01.2020, the regulations regarding the tax exemption of intra-Community supplies (igL) / intra-Community other services (igsL) have been extraordinarily tightened. Accordingly, the tax exemption is only granted if the business has fulfilled its obligation to submit the recapitulative statement in accordance with Section 18a UstG. Even if the company has fulfilled its obligation but has not submitted a
