Section 4: Tax and input VAT

§ 13a Taxable person

(1) The taxable person shall be, in the case of

1. § 1 paragraph 1 number 1 and § 14c paragraph 1, the taxable person;

2. § 1 paragraph 1 number 5, the customer;

3. § 6a paragraph 4, the purchaser;

4. § 14c paragraph 2, the issuer of the invoice;

5. § 25b paragraph 2, the last purchaser;

6. § 4 number 4a sentence 1 lit. a sentence 2, the taxable person to whom the removal is attributed (consignor); in addition, the warehouse keeper shall be jointly and severally liable if, contrary to § 22 paragraph 4c sentence 2, he does not record or incorrectly records the domestic VAT identification number of the consignor or his fiscal representative;

7. § 18k, in addition to the taxable person the agent resident in the Community territory, if such an agent has been contractually engaged by the taxable person and this has been notified to the tax authority mentioned in § 18k paragraph 1 sentence 2. The agent is also regarded as the receiving agent for the taxable person and thus entitled to receive all administrative acts and notifications issued by the tax authority in connection with the special taxation procedure of § 18k and any extrajudicial remedies mentioned in the seventh part of the Fiscal Code. Upon notification of the agent, it shall be pointed out that the notification is also issued with effect for and against the taxable person. The authorisation of receipt of the agent can only be cancelled after the termination of the contractual relationship and with effect for the future. The cancellation becomes effective vis-á-vis the tax authority only after it has been received by it.

(2) With regard to import VAT § 21, paragraph 2 shall apply.