Stress with Chain Transactions

Chain Transaction Calculator Germany 2020:

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

Country of the 1st entrepreneur: GermanyAustriaFrancePolandSwitzerland
HelpNew Selection
Country SelectionPrintversion
Old legal situation
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 (FR-FR-DE)
 

Facts:

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

Brief description of the chain transaction:

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

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

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

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Information contained in the full version:

  • Alternative examples when using a different VAT identification number
  • Detailed explanation in case of shift of the exempt supply (Quick Fixes)
  • Invoicing: Information required in the invoice in connection with an exemption
  • Detailed descriptions (from the perspective of each individual entrepreneur)
    incl. Registration obligations, VAT return, Import VAT, EC-Sales List, Intrastat
  • Access to the Archive with the examples according to the old legal situation (until 31.12.2019)
  • Notes: Concerning double acquisition, different debtor of Import VAT
    A detailed description can be found on the Help page or in subsequent sample pages:
    Chain Transaction-1, Chain Transaction-2, Chain Transaction-3

Further features of the full version:

  • Print version: For quick (ad-free) printing of the individual chain transactions
  • Word-File: Additionally, the chain transactions are available as (editable) Word files for downloading. These essentially correspond to the print version (without additional sketches for alternative examples) without © marking and should facilitate the work of tax consultants by allowing them to use this file as a basis for their own chain transaction assessments.

Cost of the full version:

A Single-user licence costs only EUR 80,- plus VAT per year and workplace. Immediately after your order, you will receive an email with an activation link including the usage contract. The usage contract is concluded only by clicking on this link in the email and allows you to immediately use the chain transaction calculator without restriction. After that, you conveniently pay the annual fee by bank transfer upon receiving the invoice. Other licence models can be found in the price list.

Please note the Terms of Use and the Disclaimer of Liability.
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