According to § 3 VII UStG, the place of delivery is determined by the location of the delivery item at the time the power of disposal is obtained. In the business of everyday life, the seller gives the buyer the power of disposal by handing over the item. Special regulations apply to items that are transported or dispatched (cf. § 3 VI UStG). The place of delivery is important for the controllability of sales. According to § 1 I No. 1 UStG, the delivery must be made in Germany. Special cases are regulated in §§ 3 c, 3 e and 3 f UStG.
Place of delivery in tax law
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