Due to the changed administrative view, subcontractors in the freight forwarding industry have to change in the case of cross-border freight transport in connection with exports and imports. The tax exemption according to § 4 No. 3 letter a UStG for taxable goods transport from a so-called sub-carrier to the main carrier is no longer an option because the sub-carrier provides its services to the main carrier and therefore not directly to the shipper or recipient of the transported goods.
Source: awb-international.de (German)
Unofficial translation in English
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