The introduction of VAT on European Technical Assessments (ETA) by the German Institute for Building Technology (DIBt) has been postponed again, as announced by the DIBt in a message on its website on 9 December 2024. The new deadline is 1 January 2027.

This delay is due to amendments to Art. 27 No. 22a sentence 1 of the VAT Act, which were adopted as part of the Annual Tax Act 2024. These amendments were passed by the Bundestag on 18 October 2024 and finally confirmed on 22 November 2024 following approval by the Bundesrat.

Source: https://www.dibt.de/de/aktuelles/meldungen/nachricht-detail/meldung/mehrwertsteuer-fuer-etas-erst-ab-1-januar-2027 (last accessed 7 February 2025)