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:1st entrepreneur3rd entrepreneur4th 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 E2 (PL-PL-FR-DE)
 

Facts:

A German entrepreneur E4 (= last purchaser) orders a machine from his French supplier E3 (=2nd purchaser). The latter in turn orders the machine from the Polish wholesaler E2 (=1st purchaser). Since the wholesaler E2 does not have the machine in stock, he orders it from the Polish manufacturer E1 (= first supplier). The Polish wholesaler E2 instructs his forwarder with the pickup of the machine from the Polish manufacturer E1 and subsequent delivery to the German entrepreneur E4. The Polish wholesaler E2 (=intermediary operator) acts with his Polish VAT identification number and he communicates it to the Polish manufacturer E1 at the latest until the beginning of the shipment.

Brief description of the triangular transaction:

  • Registration obligations:
    • Pursuant to 25b.1. (2) UStAE, an intra-Community triangular transaction takes place in this 4-tiered chain transaction between E2, E3 and E4. Due to the simplification rule for triangular transactions (§ 25b UStG), no registration is required for the middle entrepreneur of the triangular transaction (in this example the French entrepreneur E3) in the country of arrival.

  • "Supply 1" from E1 (Poland) to E2 (Poland)
    • Transaction without transport/dispatch assignment (§ 3 (7) UStG)
    • Taxable supply in Poland (E1)

  • "Supply 2" from E2 (Poland) to E3 (France)
  • "Supply 3" from E3 (France) to E4 (Germany)
    • Transaction without transport/dispatch assignment (§ 3 (7) UStG)
    • Taxable supply in Germany (E4)

FAQ for this triangular transaction:

  • Why is the dispatch/transport assigned to the supply between E2 and E3?

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

  • Why is the French entrepreneur E3 allowed to apply the simplification rule for triangular transactions?

  • What does the application of the triangular transaction rules mean for entrepreneurs E3 and E4? Which requirements have to be met?

  • 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 the answers to the above questions as well as two alternative solutions (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.
Cookie-Policy Privacy-Policy