{"id":11720,"date":"2023-12-14T06:00:06","date_gmt":"2023-12-14T06:00:06","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=11720"},"modified":"2023-12-16T11:48:01","modified_gmt":"2023-12-16T11:48:01","slug":"alemanha-divulga-guia-anual-do-iva-2022","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2023\/12\/14\/alemanha-divulga-guia-anual-do-iva-2022\/","title":{"rendered":"Alemanha divulga Guia Anual do IVA 2022"},"content":{"rendered":"<p style=\"text-align: right;\">Por Alexandre Alcantara<\/p>\n<p style=\"text-align: justify;\">O Minist\u00e9rio das Finan\u00e7as alem\u00e3o (Bundesministerium der Finanzen &#8211; BMF), divulgou recentemente o <strong><a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Standardartikel\/Service\/Amtliche-Handbuecher\/umsatzsteuer-handausgabe-2022.html\" target=\"_blank\" rel=\"noopener\">Manual oficial de imposto sobre vendas do BMF, edi\u00e7\u00e3o 2022<\/a><\/strong><strong>, edi\u00e7\u00e3o 2022<\/strong>, incluindo:<\/p>\n<ul>\n<li>Lei do IVA;<\/li>\n<li>Portaria de Implementa\u00e7\u00e3o do IVA;<\/li>\n<li>Decreto de Aplica\u00e7\u00e3o do IVA;<\/li>\n<li>Orienta\u00e7\u00f5es do Sistema do IVA;\u00a0e<\/li>\n<li>Trechos de outros textos legais e comunicados e of\u00edcios da BMF.<\/li>\n<\/ul>\n<p>Alguns destaques do IVA alem\u00e3o:<\/p>\n<ul>\n<li><strong>Vig\u00eancia:<\/strong> O IVA foi introduzido na Alemanha em 1968.<\/li>\n<li><strong>Al\u00edquota padr\u00e3o<\/strong>: 19%<\/li>\n<li><strong>Al\u00edquota reduzidas<\/strong>: 7%: eventos culturais; no\u00e7\u00f5es b\u00e1sicas de agricultura; arte e antiguidades; certos animais; hotelaria (bares, restaurantes; cafetaria); livros; e-books; alimentos b\u00e1sicos; ouro; alojamento at\u00e9 6 meses; cuidados m\u00e9dicos; jornais; transporte de passageiros; t\u00e1xi &lt;50 km; eventos culturais farmac\u00eauticos; ferrovi\u00e1rio; transporte rodovi\u00e1rio; transporte mar\u00edtimo; servi\u00e7os sociais; \u00e1gua;<\/li>\n<li><strong>Al\u00edquota zero<\/strong>: Exporta\u00e7\u00f5es para fora da UE; transporte em movimentos transfronteiri\u00e7os de mercadorias; Fornecimentos intracomunit\u00e1rios; servi\u00e7os a\u00e9reos;<\/li>\n<li><strong>Isen\u00e7\u00e3o<\/strong>: Servi\u00e7os financeiros; venda e aluguel de bens im\u00f3veis; suprimentos m\u00e9dicos; jogatina; gastos com bem-estar; Educa\u00e7\u00e3o; bem-estar social;<\/li>\n<li><strong>Recupera\u00e7\u00e3o de IVA: <\/strong>\u00c9 poss\u00edvel para empresas estrangeiras, mas exige acordo de reciprocidade para empresas fora da UE.<\/li>\n<\/ul>\n<hr \/>\n<blockquote><p><span class=\"sigijh_hlt\">Navegue <strong><a href=\"https:\/\/www.bundesfinanzministerium.de\/Web\/DE\/Home\/home.html\" target=\"_blank\" rel=\"noopener\">AQUI<\/a> <\/strong>na vers\u00e3o online do <strong>Manual oficial de imposto sobre vendas do BMF<\/strong>, edi\u00e7\u00e3o 2022<\/span><\/p><\/blockquote>\n<hr \/>\n<p>Com base em informa\u00e7\u00f5es divulgadas no <a href=\"https:\/\/www.vatcalc.com\/germany\/german-vat-manual\/\" target=\"_blank\" rel=\"noopener\">Portal VATCalc<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Alexandre Alcantara O Minist\u00e9rio das Finan\u00e7as alem\u00e3o (Bundesministerium der Finanzen &#8211; BMF), divulgou recentemente<\/p>\n","protected":false},"author":1,"featured_media":11755,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[209],"tags":[],"class_list":["post-11720","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ibs-cbs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Alemanha divulga Guia Anual do IVA 2022 - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2023\/12\/14\/alemanha-divulga-guia-anual-do-iva-2022\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Alemanha divulga Guia Anual do IVA 2022 - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Por Alexandre Alcantara O Minist\u00e9rio das Finan\u00e7as alem\u00e3o (Bundesministerium der Finanzen &#8211; 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