Stress with Chain Transactions

Chain Transaction Calculator Germany 2024:

Select the countries participating in the chain transaction in the sequence of the invoicing path:

Country of the 1st entrepreneur: GermanyAustriaFrancePolandSwitzerland
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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 entrepreneur
             
 
Sample page of the Chain Transaction Calculator: The following chain transaction evaluation corresponds to the information contained in the basic and full version. With a registration in the Chain Transaction Calculator you get access to evaluations in this form for about 4000 or even 8000 chain transaction examples.
 
Chain Transaction Calculator Germany / Pick up case (DE-FR-DE)
 

Facts:

A German entrepreneur E3 (= last purchaser) orders a machine at his French supplier E2 (=1st purchaser). Since the supplier E2 does not have the machine in stock, he orders it from the German wholesaler E1 (= first supplier).
The German entrepreneur E3 picks up of the machine from the German wholesaler E1.

Brief description of the chain transaction:

  • Registration obligations:
    • The French entrepreneur E2 has to obtain a VAT registration in the country of departure (Germany).

  • "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 (Germany)
  • Special feature of this chain transaction
    • Since the goods do not leave the country, there is no tax-exempt supply in this chain transaction. All supplies are taxable in Germany.

Detailed description from the perspective of the individual entrepreneurs:

From the perspective of the 1st supplier E1 (from Germany):

  • Outgoing Invoice:

    • Invoicing:
      This supply is taxable in Germany (E1). The invoice must therefore be issued with 19 % German VAT, stating the own (German) VAT identification number.

    • VAT Return:
      Declaration of the sales transaction in line 12/code 81 as taxable (domestic) supply.

From the perspective of the 1st purchaser E2 (from France):

  • Registration obligations:

    • The French entrepreneur E2 has to obtain a VAT registration in the country of departure (Germany) and act with his German VAT identification number towards E1 and E3. The entries listed below are consequently to be included in the German VAT return.

  • Incoming Invoice:

    • VAT return (at the German Tax Office):
      The German VAT contained in the incoming invoice can be deducted as input tax and must be included in the VAT return in line 37/code 66.

  • Outgoing Invoice:

    • Invoicing:
      This supply is taxable in Germany (E1). The invoice must therefore be issued with 19 % German VAT, stating the own German VAT identification number.

    • VAT Return (at the German Tax Office):
      Declaration of the sales transaction as a taxable (domestic) supply in line 12/code 81 and payment of the VAT from this supply to the German Tax Office.

From the perspective of the last purchaser E3 (from Germany):

  • Incoming Invoice:

    • VAT return:
      The German VAT contained in the incoming invoice can be deducted as input tax and must be included in the VAT return in line 37/code 66.

Notes to the chain transaction:

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