Online message – Tuesday 04/25/2023
sales tax | Treatment of chain transactions (BMF)
The BMF has published the final letter on the VAT treatment of chain transactions (-a/19/10001
:003).
background: Due to the law on further tax incentives for electromobility and the amendment of other tax regulations,
§ 3 paragraph 6 UStG a new paragraph 6a added and sentences 5 and 6 deleted in paragraph 6. On the one hand, this change in the law serves to implement
Article 36a of the VAT Directive.
Article 1 No. 2 of Council Directive (EU) 2018/1910 of
in the
MwStSystRL
introduced Art. 36a contains for the first time a Explicit Union law regulation on the assignment of the movement of goods (transport or dispatch) in chain transactions in intra-Community trade. According to this, if it is carried out by an intermediary, it is only assigned to the delivery to him. By way of derogation, however, the movement of goods is attributed to the supply by the intermediary if the intermediary has communicated to its supplier the VAT identification number assigned to it by the Member State from which the goods are transported or dispatched. The term “intermediaries“means, for the purposes of this provision, a supplier in a chain (other than the first supplier in the chain) who carries or dispatches the goods himself or on his account through a third party.
On the other hand, the change in the law serves to eliminate legal uncertainties in the allocation of transport or dispatch in chain transactions that have arisen as a result of the case law of the BFH (cf. in particular the
BStBl II 2023 p. XXX (see our online message of July 31, 2013), v.
– XI R 15/14, BStBl II 2023 p. XXX and v.
– XI R 30/13, BStBl II 2023 p. XXX, see our online message from April 8, 2015). In this regard, it has been clarified by law in particular that when allocating the moving delivery in such cases, it is fundamentally decisive who carried out the transport or dispatch of the items.
In them am
published letter will essentially
Section 3.14 UStAE adjusted. The statements on delivery by the intermediary (paragraphs 9 to 11) take up a lot of space. Furthermore, the BMF has added several examples to paragraphs 13 to 16 in Section 3.14. In addition, was
Section 25b.1 UStAE
changed.
The letter is to be used in all open cases. For the period up to the publication of this letter, there will be no objection if the assignment of the transport responsibility has been determined by mutual agreement deviating from Section 3.14 Para. 7 to 11 UStAE.
Those:
-a/19/10001 :003, published on the BMF website (il)
Source(s):
NWB JAAAJ-38521