{{$select.selected.name}}
{{$select.selected.name}}
{{$select.selected.name}}
(the entrepreneur to whose name and address the Freight Forwarder's Invoice is issued)

Notes

  1. The country of departure is always Germany. Accordingly, only the German flag can be selected for U1.

  2. The country of destination is always a third country (= country outside the EU). Accordingly, only the flag for third countries can be selected for U3.

  3. If U1 or U2 belong to the same (German) VAT-group, there is no chain transaction, but a bilateral supply of goods between U2 and U3.

  4. Both between U1 and U2 and between U2 and U3 "duty unpaid and untaxed" is to be agreed as the delivery condition, so that U3 has to carry out the customs clearance of the goods in the third country itself or on its behalf.

  5. If U2 has ordered the goods from U1 using his German VAT-identification number (VAT-idno.), U1 must document this.

  6. The obligations to provide proof must be fulfilled by the company claiming the VAT-exemption for export deliveries (open export procedure in Germany).
U1: {{u1.selected.name}}
U2: {{u2.selected.name}}
U3: {{u3.selected.name}}
transport initiator: {{veranlasser}}
VAT-Id issued by the country of departure: {{u2ustidnr}}
U1 {{u1.selected.name}} U2 {{u2.selected.name}} U3 {{u3.selected.name}} {{u1u2l1}} {{u1u2l2}} {{u1u2l3}} {{u2u3l1}} {{u2u3l2}} {{u2u3l3}}

Fact:

An in a third country (non-EU-member state) located entrepreneur U3 (= last buyer) orders goods from his {{u2.selected.value2}} supplier U2 (= first buyer).
As supplier U2 does not have the goods in stock, he orders them from a {{u1.selected.value2}} entrepreneur U1 (= first supplier) and instructs him to deliver the goods directly to the third country (non-EU-member state) entrepreneur U3.

Solution:

Delivery U1 to U2
  • moved supply
  • VAT-able in country of departure (Germany)
  • application of the VAT-exemption for exports must be checked by U1.
Prerequisite for export deliveries from a German VAT-perspective:
  1. Proof of delivery (e.g. “electronic exit note” or “carrier´s certificate” – please observe local regulations of the country of departure) is guaranteed.
  2. Invoice requirements must be observed (reference to “VAT-exempt export”).
1-2 fulfilled = VAT-exempt export ex Germany
1-2 not fulfilled = Invoice with local VAT of the country of departure of the goods (Germany), unless the local reverse charge procedure is applied.

Delivery of U2 to U3 - Principle
  • unmoved supply
  • Taxable in third country (non-EU-member state)
  • but, due to delivery conditions ”duty unpaid and untaxed” not VAT-able in third country (non-EU-member state)
  • no customs and VAT obligations in the third country (non-EU-member state) for U2
U2 has to check the following:
  1. If the delivery conditions are ”duty paid and taxed”: check a VAT-registration obligation in the third country (non-EU-member state). Please contact CO/TAX-ITC if necessary.
U3
  1. Payment customs and VAT on import in third country (non-EU-member state).
  2. Check whether VAT on import VAT may be claimed as input VAT.

Fact:

An in a third country (non-EU-member state) located entrepreneur U3 (= last buyer) orders goods from his {{u2.selected.value2}} supplier U2 (= first buyer).
As supplier U2 does not have the goods in stock, he orders them from a {{u1.selected.value2}} entrepreneur U1 (= first supplier) and instructs him to deliver the goods directly to the third country (non-EU-member state) entrepreneur U3.

Solution:

Lieferung U1 an U2
  • moved supply
  • VAT-able in country of departure (Germany)
  • application of the VAT exemption for export is to be checked by U1
Prerequisite for export deliveries from a German VAT-perspective:
  1. Proof of delivery (e.g. “electronic exit note” or “carrier's certificate” - please observe local regulations of the country of departure) is guaranteed.
  2. Invoice requirements must be observed (reference to “VAT-exempt export”).
1-2 fulfilled = VAT-exempt export ex Germany
1-2 not fulfilled = Invoice with local VAT of the country of departure of the goods (Germany), unless the local reverse charge procedure is applied.

Delivery U2 to U3 - Princible
  • unmoved supply of goods
  • VAT-able in country of departure (Germany)
  • But, due to delivery conditions ”duty unpaid and untaxed” not VAT-able in third country (non-EU-member state)
  • No customs and VAT obligations in the third country (non-EU-member state) for U2
U2 has to check the following:
  • If the delivery conditions are ”duty paid and taxed”: check VAT-registration obligation in third country (non-EU-member state). Please contact CO/TAX-ITC if necessary.
U3
  1. Payment customs and VAT on import in third country (non-EU-member state).
  2. Check whether VAT on import VAT may be claimed as input VAT.

Fact:

An in a third country (non-EU-member state) located entrepreneur U3 (= last buyer) orders goods from his {{u2.selected.value2}} supplier U2 (= first buyer).
As supplier U2 does not have the goods in stock, he orders them from a {{u1.selected.value2}} entrepreneur U1 (= first supplier) and instructs him to deliver the goods directly to the third country (non-EU-member state) entrepreneur U3.

Solution:

Lieferung U1 an U2
  • unmoved supply
  • VAT-able in country of departure (Germany)
  • Subject to VAT in country of departure (Germany)


U1 has to check the following:

  1. If registration has already taken place in country of departure (Germany): Invoice to U2 with German VAT or application of the local reverse charge procedure
  2. Otherwise check VAT-registration obligation in country of departure (Germany) , contact CO/TAX-ITC if necessary!


Delivery U2 to U3

  • moved supply
  • VAT-able in country of departure (Germany)
  • VAT-registration obligation in country of departure (Germany) for U2; already done, because order was placed with U2´s German VAT-id-number
  • application of VAT-exemption for export is to be checked by U2

Prerequisite for export deliveries from a German VAT-perspective:

  1. Proof of delivery (e.g. “electronic exit note” or “carrier´s certificate” - please observe local regulations of the country of departure) is guaranteed
  2. Invoice requirements must be observed (reference to “VAT-exempt export”)
1-2 fulfilled = VAT-exempt export ex Germany
1-2 not fulfilled = Invoice with local VAT of the country of departure of the goods (Germany), unless the local reverse charge procedure is applied


U3

  • Payment customs and VAT on import in third country (non-EU-member state).
  • Check whether VAT on import VAT may be claimed as input VAT.

Fact:

An in a third country (non-EU-member state) located entrepreneur U3 (= last buyer) orders goods from his {{u2.selected.value2}} supplier U2 (= first buyer).
As supplier U2 does not have the goods in stock, he orders them from a {{u1.selected.value2}} entrepreneur U1 (= first supplier) and instructs him to deliver the goods directly to the third country (non-EU-member state) entrepreneur U3.


Solution:

Delivery U1 to U2
  • unmoved supply of goods
  • VAT-able in country of departure (Germany)
  • Subject to VAT in country of departure (Germany)


U1 has to check the following:

  1. If registration has already taken place in country of departure: Invoice to U2 with German VAT or application of the local reverse charge procedure
  2. Otherwise check VAT-registration obligation in country of departure (Germany), contact CO/TAX-ITC if necessary!


Delivery U2 to U3

  • moved supply of goods
  • VAT-able in country of departure (Germany)
  • VAT-registration obligation in country of departure for U2; please contact CO/TAX-ITC if necessary.
  • application of VAT-exemption for export is to be checked by U2

Prerequisite for export deliveries from a German VAT-perspective:

  1. Proof of delivery (e.g. “electronic exit note” or “carrier´s certificate” – please observe local regulations of the country of departure) is guaranteed.
  2. Invoice requirements must be observed (reference to “VAT-exempt export”).
1-2 fulfilled = VAT-exempt export ex Germany
1-2 not fulfilled = Invoice with local VAT of the country of departure of the goods (Germany), unless the local reverse charge procedure is applied.


U3

  • Payment customs and VAT on import in third country (non-EU-member state).
  • Check whether VAT on import VAT may be claimed as input VAT.

Fact:

An in a third country (non-EU-member state) located entrepreneur U3 (= last buyer) orders goods from his {{u2.selected.value2}} supplier U2 (= first buyer).
As supplier U2 does not have the goods in stock, he orders them from a {{u1.selected.value2}} entrepreneur U1 (= first supplier) and instructs him to deliver the goods directly to the third country (non-EU-member state) entrepreneur U3.


Lösung:

Delivery U1 to U2
  • moved supply of goods
  • VAT-able in country of departure (Germany)
  • application of the VAT exemption for export is to be checked by U1

Prerequisite for export deliveries from a German VAT-perspective:

  1. If the transport is arranged by U2 and the order is not explicitly placed with the German VAT-id-number of U2, U1 cannot claim the VAT-exemption for exports, as U2 is not a so called foreign customer in the meaning of the German VAT act (§ 6 Abs 2 German Vat-act/UStG)
  2. Invoice with German VAT (country of departure), unless the local reverse charge procedure is applied.


Delivery U2 to U3 – principles from a German VAT-perspective:

  • unmoved supply of goods
  • VAT-able in third country (non-EU-member state)
  • But, due to delivery conditions ”duty unpaid and untaxed” not VAT-able in third country (non-EU-member state)
  • No customs and VAT obligations in the third country (non-EU-member state)


U2 has to check the following:

  • If the delivery conditions are ”duty paid and taxed”: check VAT-registration obligation in third country (non-EU-member state). Please contact CO/TAX-ITC if necessary.


U3

  • Payment customs and VAT on import in third country (non-EU-member state).
  • Check whether VAT on import VAT may be claimed as input VAT.