Facts:

A privat individual P4 from Austria (= last purchaser) orders a machine from his Austrian supplier E3 (=2nd purchaser). The latter in turn orders the machine from the Austrian wholesaler E2 (=1st purchaser). Since the wholesaler E2 does not have the machine in stock, he orders it from the Swiss manufacturer E1 (=first supplier) and instructs him to dispatch the machine directly to the individual P4 to Austria. The Swiss manufacturer E1 declares the goods for free circulation in Austria, delivers them "duty and tax paid" and is therefore liable to pay the import VAT.

Via the order button you can register in the chain transaction calculator. For access to the B2C chain transaction examples, 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 personalized print version is activated at the same time.

Difference between basic version and full version:

• The Single-user licence (basic version) for EUR 80/year gives you access to almost 4.000 current B2B chain transaction examples (and 8.000 archive examples).
  The B2C examples, where the last purchaser is a private individual, are not included in this licence!
  
  
• With the Single-user licence Plus (full version) for EUR 130/year you additionally get access to further 4.000 B2C examples taking into account the legal situation regarding distance sale, EU-OSS and IOSS valid since 1.7.2021 (see sample Chain Transaction-4 and Chain Transaction-5). Also included in this licence is the personalized print version.
  
  
• The Site licence (full version) for EUR 360/year includes the same features as the Single-user licence Plus and you can log in from any number of computers at one site. Further licence models can be found in the price list.