Determining the Place of Supply for Simple Land Registry Extracts and Other Public Registers

• The text discusses the determination of the place of supply for the issuance of simple land register extracts and simple extracts from other public registers.
• It provides contact information for the Federal Ministry of Finance in Berlin.
• The text explains that simple land register extracts can be obtained electronically or in paper form for a fee.
• The place of supply for simple land register extracts is determined by § 3a Absatz 3 Nr. 1 UStG.
• Changes to the VAT application decree are also discussed in the text.

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.