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Sales Taxation

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  1. Value Added Tax - VAT
  2. Place of Supply - Goods
  3. Place of Supply - Services
  4. Intra-EU Community Trade
  5. Exemptions
  6. VAT Registration
  7. Procedures
  8. VAT Refund
  9. Import Sales Taxation

Place of Supply - Goods

The place of supply determines whether a transaction is subject to German VAT.

Here are some general rules for determining the place of supply of goods for VAT purposes within Germany:

  • The place where the shipping of the goods begins
  • The place where the goods are located at the time that the buyer acquires the power to dispose of the goods 
  • In case of movements from a special customs warehouse into free circulation within the EU: the location of the goods when they are put into free circulation counts as the place of supply of goods for VAT purposes.
  • Imports into EU territory from non-EU countries: The place of the chargeable event for the supply of goods is the location where the imports enter the EU country of destination and the import VAT is levied.