Mail order in the UStG

Grenzüberschreitende Lieferungen werden grundsätzlich nach dem Country of origin principle besteuert. Die Versandhandelsregelung des § 3 c UStG sieht aber eine besondere Bestimmung des Ortes der Lieferung für die Fälle vor, in denen der Lieferer Gegenstände in einen anderen Mitgliedstaat befördert oder versendet und der Abnehmer einen innergemeinschaftlichen Erwerb nicht zu versteuern hat.
§ 3 c I UStG assumes a movement of goods in the form of a transport or dispatch within the member states. In order to ensure the taxation of final consumption, the place of delivery is at the end of the transport or dispatch. In paragraph 2 of § 3 c UStG, the group of customers is named as a further prerequisite for the application of paragraph 1. According to this, the location is particularly important for mail order business with private individuals.

The mail order regulation only applies if the delivery threshold of € 100,000 is exceeded (cf. § 3 c III UStG). However, the supplier can waive the application of Paragraph 3 (cf. § 3 c IV UStG). The waiver must be declared to the competent authority; the declaration is binding for at least two calendar years.

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