Stress with Chain Transactions

Chain Transaction Calculator Germany 2019:

Select the countries participating in the chain transaction in the sequence of the invoicing path. For the evaluation of a chain transaction, you must also select which one of the entrepreneurs arranges the transport. The result appears immediately after this selection. You can always change the already selected countries via the input screen.

Country of the 1st entrepreneur: GermanyAustriaFrancePolandSwitzerland
HelpNew Selection
Country SelectionPrintversion
No 4th CountryLegal situation as of 2020
3rd entrepreneur as supplier
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 entrepreneur2nd entrepreneur as supplier
Attention: With 01.01.2020 the legal situation changes with chain transactions! In the used (free) version these changes are not considered. With a registration in the Chain Transaction Calculator you get access to the full version including a preview of the valid legal position from 2020 onwards.
Chain Transaction Calculator Germany / Dispatch by E3 (DE-AT-FR-PL)


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 Austrian wholesaler E2 (=1st purchaser). Since the wholesaler E2 does not have the machine in stock, he orders it from the Germanmanufacturer E1 (= first supplier). The French entrepreneur E3 instructs his forwarder with the pickup of the machine from the German manufacturer E1 and subsequent delivery to the Polish entrepreneur E4.

Brief description of the triangular transaction:

  • Registration obligations:
    • The Austrian entrepreneur E2 has to obtain a VAT registration in the country of the 1st entrepreneur E1 (Germany).
    • Pursuant to 25b.1. (2) UStAE, an intra-Community triangular transaction takes place in this 4-tiered chain transaction between E2, E3 and E4 as these three entrepreneurs are at the end of the supply chain. 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 (Germany) to E2 (Austria)
    • Transaction without transport/dispatch assignment (§ 3 (7) UStG)
    • Taxable supply in Germany (E1)

  • "Supply 2" from E2 (Austria) to E3 (France)
    • Assignment of transport or dispatch according to § 3 (6) UStG
    • Zero-rated VAT supply in Germany (E1)
    • Tax exemption pursuant to § 4 (1)(b) UStG in conjunction with § 6a UStG (intra-Community supply)

  • "Supply 3" from E3 (France) to E4 (Poland)
    • Transaction without transport/dispatch assignment (§ 3 (7) UStG)
    • Taxable supply in Poland (E4)
    • Triangular transaction according to § 25b UStG: The tax liability of the French entrepreneur E3 (first purchaser in the triangular transaction) is transferred to the Polish entrepreneur E4 (reverse charge procedure).

You are in the cost-free section of the chain transaction calculator with restricted access.
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Information contained in the full version:

  • Registration obligations: Countries in which the entrepreneur is required to register
  • Invoicing: Details to be provided in the invoice in connection with a tax exemption
  • VAT return: All entries required in the VAT return (incl. German ID's)
  • Import VAT: Input tax deduction entitlement based on the import VAT
  • EC-Sales List: The reporting requirements in the "ESL" (the recapitulative statement)
  • Intrastat: All Intrastat reporting obligations
  • Notes: Concerning double acquisition, different debtor of Import VAT
    legal assessment from 01.01.2020 / partially with a second chain transaction sketch according to the legal position from 1.1.2020. See also sample page Chain Transaction-4
  • Suggestions: For obtaining a tax exemption
  • Information: Concerning deviating legal assessments of other Member States
    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 (incl. sketch according to the current legal situation) 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.