Section 6: Special schemes

§ 25b Intra-Community triangulation transactions

(1) An intra-Community triangulation transaction is assumed, where

1. three taxable persons enter into transactions relating to the same goods and these goods arrive directly from the first supplier to the last purchaser;

2. the respective taxable persons are registered in different Member States for VAT purposes;

3. the goods supplied arrive from the territory of a Member State into the territory of another Member State, and

4. the goods supplied are transported or dispatched by the first supplier or the first purchaser.

Sentence 1 shall apply accordingly where the last purchaser is a legal person, who is not a taxable person or does not acquire the goods for the purposes of his business and who is registered for VAT purposes in the Member State in which the goods are located at the end of the transportation or dispatch.

(2) In the case referred to in paragraph 1, the tax for the supply to the last purchaser is owed by him, if the following conditions are met:

1. an intra-Community acquisition precedes the supply;

2. the first purchaser is not resident in the Member State in which the transportation or dispatch ends. He uses vis-à-vis the first supplier and the last purchaser the same VAT identification number issued to him by a Member State other than the Member State, in which the transportation or dispatch ends,

3. the first purchaser issues an invoice within the meaning of § 14a paragraph 7 to the last purchaser, on which the VAT is not separately stated, and

4. the last purchaser uses a VAT identification number issued by the Member State, in which the transportation or dispatch ends.

(3) The intra-Community acquisition made by the first purchaser shall be deemed as taxed in the case referred to in paragraph 2.

(4) For the purposes of calculating the VAT owed in accordance with paragraph 2, the consideration shall be regarded as the taxable amount.

(5) The last purchaser shall be entitled to deduct, as input VAT, the VAT owed according to paragraph 2, provided that the other § 15 conditions are met.

(6) § 22 shall apply under the condition that the following must be clearly evident in the records:

1. in the case of the first purchaser, who uses a domestic VAT identification number, the agreed consideration for the supply within the meaning of paragraph 2, as well as the name and address of the last purchaser;

2. in the case of the last purchaser, who uses a domestic VAT identification number:

   1. the taxable amount of the supply made to him within the meaning of paragraph 2 and the attributable VAT amounts,

   2. the name and address of the first purchaser.

The obligation to keep records in accordance with § 22 shall cease to apply with regard to the first purchaser, who uses a VAT identification number issued by another Member State, if the transportation or dispatch ends in Germany.