Section 1: Subject matter and scope

§ 1a Intra-Community acquisition

(1) An intra-Community acquisition for consideration is given when the following conditions are met:

1. The goods are supplied to the purchaser (customer) from the territory of a Member State in the territory of another Member State or from the other Community territory in the territories referred to in § 1 paragraph 3, even where the supplier has imported the goods into Community territory.

2. the customer is

   1. a taxable person who acquires the goods for the purposes of his business, or

   2. a legal person who is not a taxable person or does not acquire the goods for the purposes of his business, and

3. the supply to the customer

   1. is made by a taxable person for consideration within the scope of his business activities, and

   2. is not, according to the laws of the Member State which is responsible for the taxation of the supplier VAT, exempt under the special rules for small enterprises.

(2) The transfer of goods from another Member State to Germany forming part of a taxable person’s business and for his own disposal is regarded as an intra-Community acquisition for consideration, except when the goods are transferred for a temporary use only, even where the taxable person has imported the goods into Community territory. In these circumstances, the taxable person is regarded as the customer.

(2a) An intra-Community acquisition within the meaning of paragraph 2 is not assumed in the cases according to § 6b.

(3) An intra-Community acquisition according to paragraphs 1 and 2 is not given when the following conditions are met:

1. the customer is

   1. a taxable person, who only carries out VAT exempt transactions that exclude the input VAT deduction;

   2. a taxable person on whose transactions VAT is not levied according to § 19 paragraph 1;

   3. a taxable person who uses the goods to carry out transactions, for which VAT is applied based on the average rates according to § 24, or

   4. a legal person who is not a taxable person or does not acquire the goods for the purposes of his business;

   and

2. the total amount of consideration for acquisitions, according to paragraph 1 number 1 and paragraph 2, did not exceed the amount of Euro 12,500 in the previous calendar year and it is not anticipated that this amount shall be exceeded in the current calendar year (acquisition threshold).

(4) The customer may waive the application of paragraph 3. The use of a VAT identification number by the customer vis-á-vis the supplier is regarded as a waiver. The waiver binds the customer for at least two calendar years.

(5) Paragraph 3 shall not apply to the acquisition of new means of transport and goods subject to excise duties. Goods subject to excise duties according to this Act are petroleum, alcohol and alcoholic beverages, as well as tobacco products.