Section 1: Subject matter and scope

§ 3d Place of an intra-Community acquisition

The intra-Community acquisition shall be executed in the territory of the Member State in which the goods are located at the end of the transport or dispatch. If the purchaser uses a VAT identification number issued to him by another Member State, the purchase shall be deemed as having been executed in the territory of this Member State until such time as the purchaser demonstrates that the purchase has been taxed by the Member State referred to in sentence 1 or is regarded as having been taxed according to § 25b paragraph 3, provided that the first purchaser has fulfilled his disclosure obligations according to §18a paragraph 7 sentence 1 number 4.