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 entrepreneur2nd 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 E3 (CH-DE-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 German 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). The French supplier E3 instructs his forwarder with the pickup of the machine from the manufacturer E1 in Switzerland and subsequent delivery to the entrepreneur E4 to Germany. The forwarder declares the goods for free circulation in Germany under customs and tax law on behalf of the entrepreneur E3.

Brief description of the chain transaction:

  • Registration obligations:
    • From a German perspective the German entrepreneur E2 has to obtain a VAT registration in the country of departure (Switzerland).
    • The French entrepreneur E3 has to obtain a VAT registration in the country in which the goods are declared for free circulation (Germany) and from a German perspective additionally in the country of departure (Switzerland).

  • "Supply 1" from E1 (Switzerland) to E2 (Germany)
    • Transaction without transport/dispatch assignment (§ 3 (7) UStG)
    • From a German perspective this is a taxable supply in Switzerland (E1).

  • "Supply 2" from E2 (Germany) to E3 (France)
    • Transaction without transport/dispatch assignment (§ 3 (7) UStG)
    • From a German perspective this is a taxable supply in Switzerland (E1).

  • "Supply 3" from E3 (France) to E4 (Germany)

FAQ for this chain transaction:

  • Why is the dispatch/transport assigned to the supply between E3 and E4?

  • Why is the supply between the French entrepreneur E3 and the German entrepreneur E4 not tax-exempt?

  • What would be the legal consequence if the declaration for free circulation is made by the German entrepreneur E4?

  • Answer: The answers to these questions and much more can be found in the chargeable part (from EUR 80,-/year) of the chain transaction calculator. 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.
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