The EU VAT Directive and German VAT Act allow for an intermediary operator in a chain transaction to determine the allocation of transport by communicating a specific VAT-ID, enabling them to avoid registering abroad. However, questions remain about the terms “transport arrangement” and “communication of the VAT ID” in cross-border contexts. The transport allocation depends on who carries out the transport, and the communication of the VAT-ID requires positive action on the part of the intermediary operator. The BMF letter provides further clarification on these regulations and their application to third-country connections and online marketplaces. However, there is no possibility of curing an unintentionally incorrect communication of a VAT-ID, and INCOTERMS may also be relevant. Overall, the BMF letter does not provide the hoped-for simplification regulation.
Source KMLZ
