Facts:
A Swiss 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 German manufacturer E1 (= first supplier). The Austrian entrepreneur E3 instructs his forwarder with the pickup of the machine from the German manufacturer E1 and subsequent delivery to the Swiss entrepreneur E4. Brief description of the chain transaction:
- Registration obligations:
- The French entrepreneur E2 has to obtain a VAT registration in the country of departure (Germany).
- From a German perspective the Austrian entrepreneur E3 has to obtain a VAT registration in the destination country Switzerland.
- "Supply 1" from E1 (Germany) to E2 (France)
- Transaction without transport/dispatch assignment (§ 3 (7) UStG)
- Taxable supply in Germany (E1)
- "Supply 2" from E2 (France) to E3 (Austria)
- "Supply 3" from E3 (Austria) to E4 (Switzerland)
- Transaction without transport/dispatch assignment (§ 3 (7) UStG)
- From a German perspective this is a taxable supply in Switzerland (E4).
FAQ for this chain transaction:- Based on which legal norm (which paragraph, which law) is the tax exemption in this example?
- 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). 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
including the applicable VAT return codes due to the reduction of the German VAT from 01.07.2020
- Access to the Archive with the examples according to the old legal situation
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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. |