Section 2: Exemption from VAT and tax refunds
§ 6a Intra-Community supply of goods
(1) An intra-Community supply (§ 4 Number 1 lit. b) is given where, in the case of a supply of goods, the following preconditions are satisfied:
the taxable person or the purchaser has transported or dispatched the goods to be supplied to another Community territory;
the purchaser is
a taxable person VAT registered in another Member State, who has acquired the goods for the purposes of his business;
a legal person VAT registered in another Member State, who is not a taxable person or has not acquired the goods to be supplied for the purposes of its business, or
any other purchaser as concerns the supply of a new vehicle,
where the purchaser in another Member State is liable for VAT for the acquisition of the supplied goods based on the Member State’s VAT regulations, and
the purchaser, according to number 2 lit. a or b has used, vis-à-vis the suppler, his valid VAT identification number issued by another Member State.
The goods supplied may have been treated or processed by engaged third parties prior to their transportation or dispatch to the other Community territory.
(2) As an intra-Community supply shall also be assumed the transfer of own goods deemed as equivalent to a supply (§ 3 paragraph 1a).
(3) The taxable person must demonstrate that the requirements stipulated in paragraphs 1 and 2 have been met. The Federal Ministry of Finance, with the consent of the Federal Council, may issue a directive as to how the taxable person must provide such proof.
(4) In the event that the taxable person has treated a supply as VAT exempt, although the conditions set forth in paragraph 1 have not been met, the supply shall, nevertheless, be regarded as VAT exempt if the application of the VAT exemption is based on incorrect information provided by the purchaser and the taxable person was unable to detect this incorrect information despite having exercised the due diligence of a prudent businessman. In this case, the purchaser shall be liable for the loss of tax.
Fundstelle(n):
zur Änderungsdokumentation
ZAAAH-50183