Stress with Chain Transactions

Chain Transaction Calculator Germany 2021:

Select the countries participating in the chain transaction in the sequence of the invoicing path:

Country of the 1st entrepreneur: GermanyAustriaFrancePolandSwitzerland
HelpCountry Selection
B2CPrintversion
No 4th CountryLegal situation 2019
Legal situation 2020
Country of the 2nd entrepreneur:GermanyAustriaFrancePolandSwitzerland
Country of the 3rd entrepreneur:GermanyAustriaFrancePolandSwitzerland
Country of the 4th entrepreneur:GermanyAustriaFrancePolandSwitzerland
Initiator of the transport:2nd entrepreneur3rd entrepreneur
             
 
Attention: Due to the changed legal situation as of 1. 1. 2020, there are often alternative solutions through the use of a different VAT identification number (right to choose). In the used (free) version you will only ever see one evaluation. With a registration in the chain transaction calculator (from € 80,-/year) you will find up to two alternative variants additionally displayed.
 
Chain Transaction Calculator Germany / Dispatch by E1 (AT-AT-FR)
 

Facts:

A French entrepreneur E3 (= last purchaser) orders a machine from his Austrian supplier E2 (=1st purchaser). Since the supplier E2 does not have the machine in stock, he orders it from the Austrian wholesaler E1 (=first supplier) and instructs him to dispatch the machine directly to the French entrepreneur E3.

Brief description of the chain transaction:

  • Registration obligations:
    • The Austrian entrepreneur E2 has to obtain a VAT registration in the destination country France.

  • "Supply 1" from E1 (Austria) to E2 (Austria)
    • Assignment of transport or dispatch according to § 3 (6) UStG in conjunction with § 3 (6a) sentence 2 UStG
    • Zero-rated VAT supply in Austria (E1)

  • "Supply 2" from E2 (Austria) to E3 (France)
    • Transaction without transport/dispatch assignment (§ 3 (7) UStG)
    • Taxable supply in France (E3)

FAQ for this chain transaction:

  • Based on which legal norm (which paragraph, which law) is the tax exemption in this example?

  • Is there an alternative solution where the simplification rules for triangular transactions can be applied?

  • Answer: The last question is answered with "yes". In the chargeable part of the chain transaction calculator (from EUR 80,-/year) you will find answers to the above questions as well as an alternative solution (incl. sketch). Please register using the following order button. Below the order button you will find a detailed description as well as links to freely accessible sample pages.

You can register in the chain transaction calculator via the order button. With a Single-user licence (EUR 130,-/year) you get access to the B2B-chain transactions. To use the personalized print version, please select the Single-user licence Plus (EUR 130,-/year) or the Site licence (EUR 360,-/year) in the order form. With these two licences, access to the B2C examples (where the last purchaser is a private individual) is activated at the same time.

Paid access to the Chain Transaction Calculator (from EUR 80,-/year):

If you register in the chain transaction calculator, you will get access to almost 4,000 evaluations of chain transactions (and triangular transactions) and with a Plus licence even to 8,000 examples. In addition to the outlines and short descriptions included in the free version, you get access to:
  • Invoicing: Required information in the invoice in connection with a tax exemption
  • Alternative examples when using a different VAT identification number
  • Quick Fixes: Detailed explanation in case of shift of the exempt supply
  • Detailed descriptions (from the perspective of each individual entrepreneur)
    incl. Registration obligations, VAT return, Import VAT, EC-Sales List, Intrastat
  • Word-Files (editable)
  • With a PLus- or Site licence you also get access to:
    • B2C chain transactions with the notes on the new legal situation from 1.7.2021 regarding the EU-OSS and IOSS One-Stop-Shops (see sample pages Chain Transaction-4 and Chain Transaction-5)
    • Personalized print version with several 100 million examples
      The desired countries can be selected from a list of 196 states!
A detailed description can be found on the help page or in the following sample pages:
Chain Transaction-1, Chain Transaction-2, Chain Transaction-3

In the price list you will find information about the different licence models and scale discounts as well as links to other chain transaction calculators.Please note the Terms of Use and the Disclaimer of Liability.
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