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
No 4th CountryOld legal situation
Information EU-Quick-Fixes
Country of the 2nd entrepreneur:GermanyAustriaFrancePolandSwitzerland
Country of the 3rd entrepreneur:GermanyAustriaFrancePolandSwitzerland
Country of the 4th entrepreneur:GermanyAustriaFrancePolandSwitzerland
Initiator of the transport:1st entrepreneur2nd entrepreneur4th entrepreneur3rd entrepreneur as supplier
             
 
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 E3 (AT-DE-FR-PL)
 

Facts:

A Polish entrepreneur E4 (= last purchaser) orders a machine from his French supplier E3 (=2nd purchaser). The latter in turn orders the machine from the German wholesaler E2 (=1st purchaser). Since the wholesaler E2 does not have the machine in stock, he orders it from the Austrianmanufacturer E1 (= first supplier). The French entrepreneur E3 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 triangular transaction:

  • Registration obligations:
    • The German entrepreneur E2 has to obtain a VAT registration in the country of departure (Austria).
    • 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 (Austria) to E2 (Germany)
    • Transaction without transport/dispatch assignment (§ 3 (7) UStG)
    • Taxable supply in Austria (E1)

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

FAQ for this triangular transaction:

  • 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

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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.