Public sector
Digitization and tax law trigger an evolution in the public sector.
Tax law in the public sector has always been a specialized affair, and the adoption of §2b of the VAT Act will make it dramatically more complex. Under this statute, the public sector is understood as businesses engaged in providing basic services, an unparalleled challenge. At the same time, electronic invoicing, the EU General Data Protection Regulation and the German government’s “critical infrastructure” initiative impose new organizational and IT requirements. Given this combination of requirements, the introduction of a tax compliance system gives executive bodies the opportunity to structure their responsibilities in a manageable fashion.
Back