VAT exemption for universal postal services under Section 4 No. 11b UStG;
BFH rulings dated February 6, 2020, V R 36/19 (V R 30/15) and V R 37/19 (V R 8/16).
GZ III C 3 – S 7167-b/19/10003 :001
In its judgment of October 16, 2019, C-4/18 and C-5/18, Winterhoff and others, the ECJ ruled that certain providers of mail delivery services who, in their capacity as holders of a national license authorizing them to provide that service, and which are required to effect formal service of documents from courts or administrative authorities in accordance with rules of national law, are to be regarded as “universal service providers” within the meaning of Directive 97/67/EC, so that such formal service is to be regarded as a service provided by a “public postal service” within the meaning of Article 132 (1) (a) of Directive 2006/112/EC.
As a result of this case law of the ECJ and subsequently of the BFH in its rulings of February 6, 2020, V R 36/19 (V R 30/15) and V R 37/19 (V R 8/16), the previous administrative opinion in Section 4.11b.1. para. 8 UStAE is obsolete, according to which formal deliveries within the meaning of within the meaning of Section 33 of the Postal Act do not fall under the tax exemption of Section 4 No. 11b of the VAT Act.
With reference to the outcome of the discussions with the supreme tax authorities of the the VAT Application Decree (UStAE) dated October 1, 2010, BStBl I p. 846, which was last amended by the BMF letter dated September 27, 2021 – III C 3 – S 7279/19/10005 :003 (2021/1034302), BStBl I p. xxx, as amended, in Section 4.11b.1 amended as follows:
(1) In paragraph (2), the following paragraph (6) is added after paragraph (5):
“6. formal service of documents from courts or administrative authorities on the basis of the procedural codes and the laws governing administrative service, in accordance with a license issued by the Federal Network Agency for this purpose, if the licensee undertakes to offer these services throughout the to offer these deliveries throughout Germany (cf. ECJ judgment of 16. 10. 2019, C-4/18/ and C-5/18, Winterhoff et al. as well as BFH rulings dated 6. 2. 2020, V R 36/19 (V R 30/15), BStBl 2021 II p. XXX, and of 6. 2. 2020, V R 37/19 (V R 8/16), BStBl 2021 II p. XXX.”
(2) paragraph 8 shall be deleted.
The principles of this letter shall be applied to all open cases.
Source: bundesfinanzministerium.de
