Innergemeinschaftliche Lieferung, or intra-community supply, is a type of tax-free delivery of goods that occurs within the European Union. This type of delivery is regulated by the German Value Added Tax Act (UStG). Art. 6 Abs. 1 UStG regulates the specific requirements for a delivery to be considered tax-free. This article will outline the regulations of Art. 6 Abs. 1 UStG and explore the implications of tax-free innergemeinschaftliche lieferung.
Tax-Free Innergemeinschaftliche Lieferung
Innergemeinschaftliche lieferung is a tax-free delivery of goods within the European Union. This type of delivery is regulated by the German Value Added Tax Act (UStG). The UStG allows for goods to be delivered tax-free within the European Union as long as certain criteria are met. This type of delivery is beneficial for businesses as it allows them to save on taxes and other costs associated with international delivery.
Exploring Art. 6 Abs. 1 UStG
Art. 6 Abs. 1 UStG outlines the specific requirements for a delivery to be considered tax-free. According to the UStG, a delivery must meet the following criteria for it to be considered tax-free:
- The delivery must be made by a business located in the European Union.
- The goods must be delivered to a business located in another European Union country.
- The delivery must be accompanied by a valid VAT identification number of the recipient.
- The recipient must provide evidence that the goods have been delivered.
If all of these criteria are met, then the delivery will be considered tax-free and the business in the other European Union country will not be required to pay taxes on the goods delivered.
Innergemeinschaftliche lieferung is a tax-free delivery of goods within the European Union. This type of delivery is regulated by the German Value Added Tax Act (UStG). Art. 6 Abs. 1 UStG outlines the specific requirements for a delivery to be considered tax-free. By adhering to these regulations, businesses can save on taxes and other costs associated with international delivery.
