- BMF has clarified the determination of the place of supply for the issuance of simple register extracts
- The common register portal of the states allows for viewing and retrieval of information from various public registers
- Simple register extracts can be requested for a fee and can be issued in paper or electronic form
- The place of supply for simple land register extracts is determined by § 3a Abs. 3 Nr. 1 UStG
- For simple extracts from other public registers, the place of supply is determined by § 3a Abs. 1 u. 2 UStG
- The UStAE will be adjusted accordingly and the new regulations apply to all open cases.
Source: haufe.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
