- This document from the German Federal Ministry of Finance provides guidelines on VAT treatment of goods supplied for equipment or provisioning of a means of transport to private customers.
- It clarifies conditions under which such supplies can be considered tax-free export deliveries.
Source: bundesfinanzministerium.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.