§ 3 a UStG contains regulations on the location of other services. After that, another service is carried out from the place from which the entrepreneur operates his company (place of commercial activity). A permanent establishment can also be the place of performance, provided that the performance is performed from there.
Exceptions are regulated in § 3 a II UStG, z. B. a service in connection with a property is performed at the location of the property. The place of the service is important for the taxability of a service, because services provided abroad are not taxable. According to § 1 I No. 1 UStG, the delivery must be made in Germany.
In contrast to the delivery process (place of delivery), the spatial allocation of services is difficult because objective reference points are often missing.
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