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Chain Transaction Calculator Germany 2023:
Select the countries participating in the chain transaction in the sequence of the invoicing path:
| Country of the 1st entrepreneur: |
 |  |  |  |  | | | Country of the 2nd entrepreneur: | |  |  | | | | Country of the 3rd entrepreneur: | | | | | | | Country of the 4th entrepreneur: | | | |  | | | Initiator of the transport: |  |  |  |  |  | | |
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| Attention:
Since 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, which can ideally save you a registration abroad. |
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Facts:
A Polish entrepreneur E4 (= last purchaser) orders a machine from his Austrian supplier E3 (=2nd purchaser). The latter in turn orders the machine from the French wholesaler E2 (=1st purchaser). Since the wholesaler E2 does not have the machine in stock, he orders it from the Austrian manufacturer E1 (= first supplier).
The French wholesaler E2 instructs his forwarder with the pickup of the machine from the Austrian manufacturer E1 and subsequent delivery to the Polish entrepreneur E4. Brief description of the chain transaction:
- Registration obligations:
- The French entrepreneur E2 has to obtain a VAT registration in the destination country Poland.
- The Austrian entrepreneur E3 as well has to obtain a VAT registration in the destination country Poland.
- "Supply 1" from E1 (Austria) to E2 (France)
- "Supply 2" from E2 (France) to E3 (Austria)
- Transaction without transport/dispatch assignment (§ 3 (7) UStG)
- Taxable supply in Poland (E4)
- "Supply 3" from E3 (Austria) to E4 (Poland)
- Transaction without transport/dispatch assignment (§ 3 (7) UStG)
- Taxable supply in Poland (E4)
FAQ for this chain transaction:- Based on which legal norm (which paragraph, which law) is the tax exemption in this example?
What reference must the invoice contain in connection with the tax exemption?
- For which of the entrepreneurs is there a risk that they will be doubly liable for acquisition tax if they use a wrong VAT identification number (double acquisition)?
- Is there an alternative solution to this example (e. g. by using another VAT identification number)?
- 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). That means there are a total of 2 possible solutions for this example!
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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You can register in the chain transaction calculator via the order button.
With a Single-user licence (EUR 80,-/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.
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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. |
