Deliveries and other services are subject to VAT pursuant to § 1 (1) no. 1 UStG only insofar as the place of performance is located in Germany. The same applies to intra-Community acquisition according to § 1a UStG. The place of performance is accordingly an elementary basic requirement for sales taxation. Let us therefore take a look at how the location of the service – delivery or other service – is to be determined according to §§ 3 to 3g UStG.
- other services (all services that are not deliveries)
split (§ 3 (1) and 9 UStG). On the one hand, the VAT Act provides for different deliveries and on the other hand for different other services its own local regulations. The location of the service is determined as a result by one of the following rules:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.