BMF, guidance of 14 October 2021 – III C 3 – S 7156/19/10002 :006
For transport services from 1 January 2022, it must be checked whether there is an invoice from the main carrier or a sub-carrier. This plays a particularly important role in corporations in which centralized assignments of the freight forwarder are carried out by a company. Zero-rating is only possible in the first case (Invoicing of the main carrier to the sender or recipient of the items). If VAT is invoiced, but the transport service is zero-rated, the company providing the service owes the tax in accordance with Section 14c (1) UStG, while the recipient of the service is not entitled to input tax deduction.
Source KPMG
