Deliveries and other services are subject to VAT only if they are provided by an entrepreneur. Also in the case of intra-Community acquisition according to § 1a UStG, the legislature is based on this condition. Therefore, let’s take a look at §§ 2, 2a and 19 UStG and take a look at the factual features of the entrepreneurial status in sales tax law!
Sales tax is one of the indirect taxes and always charges the (private) end user or the person who cannot claim a deduction according to § 15 UStG. The legislature taxes all services, divided into deliveries (§ 3 paragraph 1 UStG) and other services (§ 3 paragraph 9 UStG). Taxable are only services provided by a sales tax entrepreneur (§ 1 (1) no. 1 UStG).
The term entrepreneur is very broad. In this way, the legislator ensures that all economic operators have to bear the same or at least similar tax obligations. The background becomes clear on the following example:
§ 2 (1) sentence 1 and 3 UStG therefore applies to a broadly interpreted term of entrepreneur. Accordingly, for purposes of sales tax, it is to be treated as an entrepreneur who
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.