Guidance outlining consignment stock provision in accordance with § 6b UStG BMF, guidance of 10 December 2021 – III C 3 – S 7146/20/10001 :002
The Law on further fiscal support for electromobility and the amendment of other tax provisions of 12 December 2019, introduced to § 6b UStG a simplification provision for supplies of goods in a warehouse with the purpose of being called up in the territory of the Community (consignment stock provision for warehouses in accordance with § 6b UStG).
Source KPMG
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