Guidance issued on application of VAT reverse charge on supplies of tablet computers and game consoles

The BMF has issued guidance on the application of the reverse charge, including a non-objection period

Germany’s Ministry of Finance (BMF) has issued new guidance on the expanded scope of application of the reverse charge mechanism to the supply of tablet computers and game consoles. In particular, the guidance contains definitions of the terms “tablet computers” and “game consoles.”

A tablet computer (which falls within the scope of the commodity code 8471 30 00) is defined as a portable lightweight tin computer that is fully integrated in a touchscreen casing and can be used with a finger or pen. A game console is defined as a computer or computing device developed primarily for video games and could provide other functions in addition like the reproduction of audio CDs, DVDs or Blue ray discs.

The guidance also includes a non-objection period for the non application of reverse charge through 31 December 2014.