Stress with Chain Transactions
 
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The chain transaction from a German perspective

General explanatory notes to this page:

The assessment of the chain transactions illustrated here was made from the perspective of the German legislation. I.e. the hypothetical case was assumed that the German law would be applicable in all Member States. Since all Member States implement the EU-directive on the VAT system with their national value added tax laws, the value added tax laws are actually almost the same. There are, however, slight differences which will be not described in detail here.

Term Explanation and Definitions:

Sales transactions that are carried out by several entrepreneurs on the same item and in the course of which the goods pass directly from the first supplier to the last purchaser during the transport or dispatch (3.14. (4) UStAE (=Value Added Tax Application Decree)), are called chain transactions. Chain transactions are thus characterized by the fact that there is only one single movement of goods for several sales transactions.

The definitions that can be seen in the below sketch (first supplier, 1st purchaser, 2nd purchaser, last purchaser, place of departure and place of arrival) apply to all examples. The entrepreneur who arranges the dispatch or transport is always framed in red in the sketches. An entrepreneur who acts in his capacity as a supplier pursuant to § 3 (6) sentence 6 dUStG (=German Value Added Tax Act) while initiating the dispatch/transport is additional framed in green.

The term "place of supply" requires a special explanation:
This term describes the country in which this sales transaction is taxable and thus subject to value added tax.

Example of a chain transaction

Facts (chain transaction):

A Polish entrepreneur E4 (= last purchaser) orders a machine from his German supplier E3 (= 2nd purchaser). The latter in turn orders the machine from the Austrian wholesaler E2 (=1st purchaser). Since the wholesaler E2 does not have the machine in stock, he orders it from the French manufacturer E1 (=first supplier) and instructs him to deliver the machine directly to the Polish entrepreneur E4.

The value added tax with chain transactions:

For value added tax purposes, it is to be noted that the sales transactions (theoretically) take place in temporal sequence. Thus the place of supply is to be determined for each individual transaction (i.e. for each invoice) according to the general rules of the Value Added Tax Act.
As a result, the respective place of supply determines which Value Added Tax Act (of which state) has to be applied.

Tax exemption with chain transactions:

  • If the goods are transported across one or more national borders, it must be checked which of the sales transactions enjoy tax exemption (due to an export supply according to § 6 UStG or an intra-Community supply according to § 6a UStG).
    Ever since the CJEU judgment of the EMAG case (2006), it is clear that dispatch or transport can be ascribed to only one of the successive supplies, which alone could be exempted from VAT (3.14 (2) UStAE).

  • In the event of chain transactions where the goods do not leave the country, the places of supply of all sales transactions are inside the country and thus subject to domestic taxation - there is no tax exemption as a result, and all entrepreneurs involved in the chain transaction must be registered within the country for tax purposes (and thus must have a German VAT identification number) and show the German VAT in their invoice (3.14. (12) UStAE) - even if they are foreign entrepreneurs.
 

Moved Supply / Passive Supply/ Place of Supply:

The terms "moved supply" ("Bewegte Lieferung") and "passive supply" ("Ruhende Lieferung") are used only in the German linguistic usage. The physical movement of goods is assigned to the so called "moved supply" and which, as a result thereof, may be tax exempt. All other supplies are described as "passive supplies" and cannot enjoy any tax exemptions. The assignment derives from who procures the right to dispose over the goods to whom and where (3.1. (2) UStAE). A crucial factor in this assignment is therefore which of the entrepreneurs arranges the dispatch or transport as can be seen in the below sketches (in the first 4 sketches, none of the purchasers makes use of the option to choose according to § 3 (6) sentence 6 - 2nd half sentence UStG).

Chain transaction 2 Chain transaction 3
Chain transaction 1 Chain transaction 4
  • "Moved supply" (according to § 3 (6) UStG):
    Only one of the successive supplies (sales transactions) can enjoy the tax exemption (due to an export supply according to § 6 UStG or an intra-Community supply according to § 6a UStG). This supply is the so-called "moved supply" (literally translated from German).
    This "moved supply" is assigned to the supply to the entrepreneur who commissions the transport or dispatch of the goods. If the transport or dispatch is commissioned by the first entrepreneur in the chain, the supply of the first supplier to the first purchaser must be classified as a "moved supply".
    A transport delivery (3.12. (2) UStAE) obtains when an entrepreneur transports the goods with his own truck. In the case of the dispatch delivery on the other hand (3.12. (3) UStAE), a freight forwarder is commissioned with the transport. It remains, however, irrelevant for the evaluation of which supply is the (exempt) "moved supply" whether the entrepreneur carries out the transport himself or commissions it.

  • "Passive supply" (according to § 3 (7) UStG):
    In the case of all other sales transactions in the chain (i.e. not in the moved supply), a so-called "passive supply" (literally translated from German) obtains in each case (3.12. (6) UStAE). These supplies are taxable at the place of supply.

  • Place of supply:
    The place of supply can only ever be either the country of departure or the country of arrival (the only exception is the relocation of the place of supply according to § 3 (8) UStG).
    The nationalities of the entrepreneurs in the middle of the chain transaction are thus irrelevant for the determination of the place of supply.
    The place of supply also defines the country in which the sales transaction is taxable:

    • To be taxed at the place of departure:
      a) all passive supplies that are upstream of the moved supply (§ 3 (7)(1) UStG, 3.14. (6) UStAE) and
      b) the moved supply itself (§ 3 (6) UStG, 3.14. (5) UStAE).

    • To be taxed at the place of arrival:
      All passive supplies that are downstream of the moved supply (§ 3 (7)(2) UStG, 3.14. (6) UStAE).

    • Exception – relocation of the place of supply according to § 3 (8) UStG:
      Assuming that the supply from the third country into the domestic country is classified as moved supply and the supplier is liable to pay the import VAT ("duty and tax paid" delivery condition), the place of supply is shifted from the third country to the Member State of importation of the goods (3.13. (1) UStAE).

Power of choice pursuant to § 3 (6) sentence 6 dUStG:

The question of which one of the entrepreneurs acts as supplier and which one as a purchaser is easy to answer for the first and the last entrepreneurs of the chain transaction (3.14. (8) UStAE). However, if one of the intermediate suppliers transports or dispatches the delivery object, he is then the purchaser of the incoming supply from his vendor and also the supplier of the outgoing supply to his customer (3.14. (9) UStAE). In this case, the transport or dispatch is to be generally assigned to the supply of the previous entrepreneur (as in the above sketches). Hence the rebuttable presumption that the entrepreneur in the middle acts as the purchaser obtains.
However, if the entrepreneur in the middle acts in his capacity as supplier (and fulfills the corresponding conditions according to 3.14. (10) UStAE), the transport or dispatch is attributable to the subsequent supply (3.14. (9) UStAE). The "moved supply" thereby shifts, figuratively speaking, to the right as shown in the below two sketches.

Chain transaction 5 Chain transaction 6


Requirement for exercising the option to choose under § 3 (6) sentence 6 - 2nd half sentence UStG:

The transporting or dispatching entrepreneur has to prove by means of documentary evidence that he is acting as a supplier and that the transport or dispatch are thus to be assigned to the subsequent supply.
Pursuant to 3.14. (10) UStAE, this can be assumed on a regular basis , if all the following conditions are met and proven:

  • The entrepreneur must act with the VAT identification number (also called VAT registration number) of the Member State in which the transport or dispatch begins.

  • The entrepreneur must have taken on the risk and costs of the transport or dispatch based on the terms of delivery agreed upon with his prior supplier and his ordering client or provide such evidence through commercially customary Incoterms.

  • The entrepreneur has to provide documentary and accounting evidence of the preconditions for his intra-Community supply according to §§ 17a to 17c UStDV (=Value Added Tax Implementing Regulation) or in case of an export supply pursuant to §§ 8 to 17 UStDV.

Legal uncertainty in connection with the option to choose pursuant to § 3 (6) sentence 6 - 2nd half sentence UStG:

This option to choose pursuant to § 3 (6) sentence 6 UStG, per which an acquirer obtains the possibility to act in his capacity as a supplier, is foreign to some Member States. The consequence may be a different assignment of the moved supply.
The German legislature has made provisions for this possibility by expressly recognizing the assignment of the moved supply based on the right of another Member State involved in the chain transaction in 3.14. (19) UStAE. One should always review whether such a regulation (or acknowledgment) is also found in the other Member States involved in the chain transaction before deciding according to which law one undertakes the assignment of the moved supply.

In the examples below, the purchasers do not utilize the option to act as a supplier and thus act as a purchaser. If you have to solve an instance in which e.g. E2 arranges the transport and acts as supplier, then simply use the solution in which E3 arranges the transport.

Chain transaction example 1:

The German entrepreneur is the first supplier (E1).
All 4 entrepreneurs are located within the Community territory.

Example 1b chain transaction Germany-Austria-France-Poland
Example 1a chain transaction Germany-Austria-France-Poland Example 1c chain transaction Germany-Austria-France-Poland

Also, visit the chain transaction calculator. With just a few clicks, you can evaluate your particular chain transaction here. By clicking on the above sketch you get directly to the chain transaction Germany/Austria/France/Poland of the chain transaction calculator.

Facts (from the perspective of the German entrepreneur E1):

The German entrepreneur E1 (= first supplier) charges the ordered goods to the Austrian entrepreneur E2 (= 1st purchaser). But the goods pass directly to the Polish purchaser E4 (= last purchaser).

  1. Example 1a (dispatch/transport arranged by E1 or E2):
    The intra-Community supply is assigned to the sales transaction between E1 (Germany) and E2 (Austria) and can enjoy the tax exemption. The German entrepreneur E1 therefore issues an invoice without VAT to the Austrian entrepreneur E2. The invoice must contain the note "intra-Community supply pursuant to § 4 (1)(b) UStG in conjunction with § 6a UStG" as well as the Polish VAT identification number of the Austrian entrepreneur E2. E2 must therefore be registered in Poland (cf. 3.14. (13) example a2 UStAE and 3.14. (13) example b UStAE).

    We therefore recognize right away in the first example that the individual entrepreneurs involved in a chain transaction are in most cases forced to register in another Member State for VAT purposes. This means for the Austrian entrepreneur E2 in this example that he has to obtain a VAT registration in the country of arrival (Poland) and must file monthly VAT returns. Depending on the type of transactions in which the Austrian entrepreneur E2 engages, a payment burden, a credit, or, in exceptional cases, a zero-sum game may take place.

  2. Example 1b (dispatch/transport arranged by E3):
    The sales transaction between E1 (Germany) and E2 (Austria) is not tax-exempt. The German entrepreneur E1 thus issues an invoice with German VAT to the Austrian entrepreneur E2.

  3. Example 1c (Transport arranged by E4):
    The sales transaction between E1 and E2 is not tax-exempt. Like in example 1b, the German entrepreneur E1 thus issues an invoice with a German VAT to the Austrian entrepreneur E2.

Chain transaction-example 2:

The German entrepreneur is the 1st purchaser (E2).
All 4 entrepreneurs are located within the Community territory.

Example 2b chain transaction Austria-Germany-France-Poland
Example 2a chain transaction Austria-Germany-France-Poland Example 2c chain transaction Austria-Germany-France-Poland

Also, visit the chain transaction calculator. By clicking on one of the above sketches, you get to the appropriate example of the chain transaction calculator (www.chaintransaction-calculator.de). The example can also be evaluated for other countries here.

Facts (from the perspective of the German entrepreneur E2):

The Austrian entrepreneur E1 (=1st supplier) charges the goods to the German entrepreneur E2 (=1st purchaser). The German entrepreneur then charges the goods to the French entrepreneur E3 (=2nd purchaser). But the goods go directly from the Austrian entrepreneur E1 to the Polish entrepreneur E4 (= last purchaser).

  1. Example 2a (dispatch/transport arranged by E1 or E2):
    The intra-Community supply is assigned to the sales transaction between E1 (Austria) and E2 (Germany) and can enjoy the tax exemption. The German entrepreneur E2 therefore receives an incoming invoice without VAT on the basis of an intra-Community supply.
    The sales transaction between E2 (Germany) and E3 (France) is not tax-exempt. All sales transactions that follow the intra-Community acquisition are taxable in the country of arrival (Poland). The German entrepreneur E2 issues an invoice with Polish VAT and stating the Polish VAT identification number to the French entrepreneur E3.
    The German entrepreneur E2 has therefore to obtain a VAT registration in Poland first and hence receives a Polish VAT identification number. With this Polish VAT identification number, he not only acts towards the French entrepreneur E3, but also towards his Austrian supplier E1. He must pay VAT (acquisition tax) in Poland for the intra-Community acquisition of the supply from Austria, but is also entitled to reclaim this tax due as input VAT (=zero-sum game). He must, however, pay the Polish VAT charged to the French entrepreneur E3 to the Polish tax office. (cf. 3.14. (13) example a2 UStAE and 3.14. (13) example b UStAE).

  2. Example 2b (Transport arranged by E3):
    The sales transaction between E1 (Austria) and E2 (Germany) is not tax-exempt. All sales transactions upstream of the intra-Community supply are taxable in the country of departure (Austria). Therefore, the German entrepreneur E2 receives an incoming invoice with Austrian VAT and has to obtain a VAT registration in Austria first. He thereby has the ability to deduct the input tax from this sales transaction at the Austrian tax office.
    The intra-Community supply is assigned to the sales transaction between E2 (Germany) and E3 (France) and can enjoy the tax exemption. The German entrepreneur E2 therefore issues an invoice without VAT to the French entrepreneur E3. The invoice must contain the note "intra-Community supply pursuant to § 4 (1)(b) UStG in conjunction with § 6a UStG" (or the corresponding paragraphs of the Austrian Value Added Tax Act) as well as the Austrian VAT identification number of the German entrepreneur E2 and the Polish VAT identification number of the French entrepreneur E3.
    The intra-Community supply and the subsequent intra-Community acquisition therefore do not take place between the countries involved in this sales transaction (Germany and France), but between the country of departure (Austria) and the destination country Poland (cf. 3.14. (13) example c UStAE)!

  3. Example 2c (Transport arranged by E4):
    The intra-Community supply is assigned to the sales transaction between E3 (France) and E4 (Poland) and can enjoy the tax exemption. All sales transactions upstream of the intra-Community supply are taxable at the place of departure (Austria). This applies to both the sales transaction between E1 (Austria) and E2 (Germany) as well as the subsequent sales transaction with E3 (France). From the perspective of the German entrepreneur E2, both his incoming invoice as well as his outgoing invoice are therefore subject to the Austrian VAT. He has therefore to obtain a VAT registration in Austria and operate with his Austrian VAT identification number in both directions. He can, however, offset the input VAT against the output VAT. In the event that the outgoing invoice doesn't include any markup, this would be a zero-sum game (cf. 3.14. (13) example d UStAE).

Chain Transaction Example 3:

Chain transaction with third country reference.
The German entrepreneur is the 2nd purchaser (E3).

Example 3b chain transaction/third country reference France-Switzerland-Germany-Austria
Example 3a chain transaction/third country reference France-Switzerland-Germany-Austria Example 3c chain transaction/third country reference France-Switzerland-Germany-Austria

Also, visit the chain transaction calculator. By clicking on one of the above sketches, you get to the appropriate example of the chain transaction calculator (www.chaintransaction-calculator.de). The example can also be evaluated for other countries here.

Facts (from the perspective of the German entrepreneur E3):

The Swiss entrepreneur E2 (=1st purchaser) charges the goods to the German entrepreneur E3 (=2nd purchaser). The German entrepreneur then charges the goods to the Austrian entrepreneur E4 (=last purchaser). But the goods pass directly from the French entrepreneur E1 to the Austrian entrepreneur E4.

Note to this example:

In this example, an entrepreneur from a third country is now involved for the first time. As you will see below, this third country reference has no special impact at all because the goods do not leave the Community territory. The Swiss entrepreneur E2 must integrate himself in the chain transaction just like everyone else by registering in the respective country.

  1. Example 3a (dispatch/transport arranged by E1 or E2):
    The intra-Community supply is assigned to the sales transaction between E1 (France) and E2 (Switzerland) and can enjoy the tax exemption.
    The sales transactions between E2 (Switzerland) and E3 (Germany) as well as to E4 (Austria) are not tax-exempt. All sales transactions following the intra-Community acquisition are taxable in the country of arrival (Austria). From the perspective of the German entrepreneur E3, both his incoming invoice as well as his outgoing invoice are subject to the Austrian VAT. He has therefore to obtain a VAT registration in Austria and operate with his Austrian VAT identification number in both directions. He can, however, offset the input VAT against the output VAT.

  2. Example 3b (dispatch/transport arranged by E3):
    The intra-Community supply is assigned to the sales transaction between E2 (Switzerland) and E3 (Germany) and can enjoy the tax exemption. The German entrepreneur E3 therefore receives an incoming invoice without VAT on the basis of an intra-Community supply.
    The sales transaction between E3 (Germany) and E4 (Austria) is not tax-exempt. All sales transactions following the intra-Community acquisition are taxable in the country of arrival (Austria). The German entrepreneur E3 therefore subsequently issues an invoice with Austrian VAT to the Austrian entrepreneur E4, stating his Austrian VAT identification number.
    The German entrepreneur E3 has to obtain a VAT registration in Austria first, thereby obtaining an Austrian VAT identification number. He not only acts towards the Austrian entrepreneur E4, but also towards his Swiss supplier E2 with this Austrian VAT identification number. He must therefore also pay VAT (acquisition tax) in Austria for the intra-Community acquisition of the supply from the Swiss entrepreneur E2, but is also entitled to reclaim this tax due as input VAT (=zero-sum game). He must however pay the Austrian VAT charged to the Austrian entrepreneur to the Austrian Tax Office. (Unless the Austrian entrepreneur E4 keeps the VAT from this sales transaction on the basis of the liability provisions of the Austrian Value Added Tax Act and pays it to the Austrian Tax Office in the name of the German entrepreneur E3. For detailed information on this liability provision according to § 27 (4) öUStG (Austrian Value Added Tax Act), see www.reihengeschaeft.at.

    In practice, 4 sources of error exist right away when issuing or posting the invoices:

    • The incoming invoice of the Swiss entrepreneur must not be posted as "import 0%" as usual, but must be posted as "intra-Community acquisition".

    • The "intra-Community acquisition" must not get posted with the tax key that corresponds to the German VAT return evaluation as usual, but must get posted with a tax key that corresponds to the Austrian VAT return evaluation. The VAT may therefore not be calculated with 19 % but with the Austrian tax rate of 20 % instead.

    • The outgoing invoice to the Austrian entrepreneur E4 must not be made out as an intra-Community supply without VAT as usual but must be made out as domestic supply with the 20 % Austrian VAT included.

    • The outgoing invoice must not get posted with the tax key that corresponds to the German VAT return evaluation as usual, but must get posted with a tax key (20 %) that corresponds to the Austrian VAT return evaluation.

  3. Example 3c (dispatch/transport arranged by E4):
    The sales transaction between E2 (Switzerland) and E3 (Germany) is not tax-exempt. All sales transactions upstream of the intra-Community supply are taxable at the place of departure (France). The German entrepreneur E3 therefore receives an incoming invoice with French VAT and has to obtain a VAT registration in France first. He thereby has the ability to deduct the VAT from this sales transaction with the French tax authorities.
    The intra-Community supply is assigned to the sales transaction between E3 (Germany) and E4 (Austria) and can enjoy the tax exemption. The German entrepreneur E3 therefore issues an invoice without VAT to the Austrian entrepreneur E4. The invoice must contain the note "intra-Community supply pursuant to § 4 (1)(b) UStG in conjunction with § 6a UStG" (or the corresponding paragraphs of the French Value Added Tax Act) as well as the French VAT identification number of the German entrepreneur E3 and the Austrian VAT identification number of the Austrian entrepreneur E4 (cf. 3.14. (13) example d UStAE).
    The intra-Community supply and the intra-Community acquisition following it therefore do not take place between the countries involved in this sales transaction (Germany and Austria), but between the country of departure (France) and the country of arrival (Austria)!

Chain Transaction-Example 4:

The German entrepreneur is the last purchaser (E4).
All 4 entrepreneurs are located within the Community territory.

Example 4b chain transaction Poland-France-Austria-Germany
Example 4a chain transaction Poland-France-Austria-Germany Example 4c chain transaction Poland-France-Austria-Germany

Also, visit the chain transaction calculator. By clicking on one of the above sketches, you get to the appropriate example of the chain transaction calculator (www.chaintransaction-calculator.de). The example can also be evaluated for other countries here.

Facts (from the perspective of the German entrepreneur E4):

The Austrian entrepreneur E3 (=2nd purchaser) charges the goods to the German entrepreneur E4 (=last purchaser). But the goods pass directly from the Polish entrepreneur E1 (=1st supplier) to the German entrepreneur E4.

  1. Example 4a (dispatch/transport arranged by E1 or E2):
    The intra-Community supply is assigned to the sales transaction between E1 (Poland) and E2 (France) and can enjoy the tax exemption.
    The sales transaction between E3 (Austria) and E4 (Germany) is not tax-exempt. All sales transactions following the intra-Community acquisition are taxable in the country of arrival (Germany). The sales transaction between E3 (Austria) and E4 (Germany) is therefore subject to German VAT. The Austrian entrepreneur E3 has to obtain a VAT registration in Germany and make out the invoice with German VAT.

  2. Example 4b (dispatch/transport arranged by E3):
    The sales transaction between E3 (Austria) and E4 (Germany) is subject to the German VAT like in example 4a. The Austrian entrepreneur E3 has to obtain a VAT registration in Germany.

  3. Example 4c (dispatch/transport arranged by E4):
    The intra-Community supply is assigned to the sales transaction between E3 (Austria) and E4 (Germany) and can enjoy the tax exemption. The German entrepreneur E4 therefore receives an incoming invoice without VAT on the basis of an intra-Community supply.
    All sales transactions upstream of the intra-Community supply are taxable at the place of departure (Poland). The Austrian entrepreneur E3 thus acts with his Polish VAT identification number towards the German entrepreneur E4. The intra-Community supply from E3 to E4 is also taxable in the country of departure (even though tax-exempt).

Chain transaction/triangular transaction example 5:

All 3 entrepreneurs are located within the Community territory.
In 2 of the 3 cases a triangular transaction obtains.

Example 5b triangular transaction France-Germany-Austria
Example 5a triangular transaction France-Germany-Austria Example 5c chain transaction France-Germany-Austria

Also, visit the chain transaction calculator. By clicking on one of the above sketches, you get to the appropriate example of the chain transaction calculator (www.chaintransaction-calculator.de). The example can also be evaluated for other countries here.

Facts (from the perspective of the German entrepreneur E2):

The French entrepreneur E1 charges the goods to the German entrepreneur E2. The German entrepreneur then charges the goods to the Austrian entrepreneur E3. But the goods pass directly from the French entrepreneur E1 to the Austrian entrepreneur E3.

  1. Example 5a (dispatch/transport arranged by E1):
    In this example, the special case of a chain transaction is realized - namely a triangular transaction. In the case of a triangular transaction, the simplification rule of § 25b UStG can be applied. This simplification rule causes the tax liability of the first purchaser E2 (Germany) transfers to the last purchaser E3 (Austria) (25b.1. (7) UStAE).
    None of the entrepreneurs involved in the triangular transaction have to obtain a foreign VAT registration.
    For the exact conditions for a triangular transaction as well as detailed information on the sequence of a triangular transaction, see www.triangular-transaction.de.

  2. Example 5b (dispatch/transport arranged by E2):
    Just like example 5a, this example is a triangular transaction with the same legal consequences.

  3. Example 5c (dispatch/transport arranged by E3):
    By way of exception, this example is not a triangular transaction since the dispatch/transport is arranged by the last purchaser E3. The value added tax provisions thus need to be applied just like with all other chain transactions (25b1. (5) Example b UStAE):
    The sales transaction between E1 (France) and E2 (Germany) is not tax-exempt. This sales transaction is taxable at the place of departure (France). The German entrepreneur E2 therefore receives an incoming invoice with French VAT and has to obtain a VAT registration in France first. He thereby has the ability to deduct the VAT from this sales transaction with the French tax authorities.
    The sales transaction between E2 (Germany) and E3 (Austria) is tax-exempt. The German entrepreneur E2 therefore issues an invoice without VAT to the Austrian entrepreneur E3. The invoice must contain the note "intra-Community supply pursuant to § 4 (1)(b) UStG in conjunction with § 6a UStG" (or the corresponding paragraphs of the French Value Added Tax Act) as well as the French VAT identification number of the German entrepreneur E2 and the Austrian VAT identification number of the Austrian entrepreneur E3.

This side is just an excerpt. Would you like to have access to additional information on chain transactions und further examples?

  • Chain transaction with third country reference / Export
  • Chain transaction with third country reference / Import
  • Relocation of the place of supply
  • Example with "Double acquisition"
  • Tax exemption pursuant to § 4 (4b) UStG

The above explanations are just an excerpt from the translation of the German-language page www.reihengeschaefte.de. Via registration, you gain access to the complete translation of this page, as well as full access to www.triangular-transaction.de and www.chaintransaction-calculator.de. You will be able to retrieve about 5000 examples of chain transactions via the chain transaction calculator. You can find further information on this HERE.

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In addition to the above notes, see excerpts of the relevant legal provisions relating to triangular transactions under the following links:

Note to the links to laws, guidelines and regulations: With the exception of the Directive of the VAT system, these are in German (also in the full version).

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