The "true" reverse charge in Germany

According to the provisions of the Sixth VAT Directive, Germany should have introduced a reverse charge mechanism more than twenty years ago. After two decades of problems and confusion, the German legislator has now amended the VAT legislation in this respect, abolishing the Abzugsverfahren and the Nullregelung. Description of both the former regimes and the new reverse charge, which also applies in cases where it is not required under European legislation.