DE Reihengeschäft-Zuordnung (§3 Abs.6a UStG)

What it determines Which of the n-1 supplies in an n-party chain is the bewegte Lieferung: Transport arranged by the first supplier -> his own supply is bewegt (§3 Abs.6a S.1) Transport arranged by the last customer -> the supply TO him is bewegt (§3 Abs.6a S.1) Transport arranged by a Zwischenhändler (a middle party who is both customer and supplier) -> the supply TO him is presumed bewegt (§3 Abs.6a S.3), UNLESS he proves he acted as a supplier by using the USt- IdNr issued by the country where the transport begins (Abgangsland) -- in that case the presumption is rebutted and his OWN onward supply becomes the bewegte Lieferung (§3 Abs.6a S.4) The Ort (place of supply) of every single supply in the chain: The bewegte Lieferung: Ort = where the transport begins (§3 Abs.6a S.1) Ruhende Lieferungen preceding the bewegte one: Ort = where the transport begins (§3 Abs.7 S.2 Nr.1) Ruhende Lieferungen following the bewegte one: Ort = where the transport ends (§3 Abs.7 S.2 Nr.2) The Steuerbarkeit/Steuerfreiheit of the bewegte Lieferung: innergemein- schaftliche Lieferung (§4 Nr.1b i.V.m. §6a UStG) when both the Abgangs- and Bestimmungsland are EU member states and the Beleg-/Buchnachweis conditions are met; Ausfuhrlieferung (§4 Nr.1a i.V.m. §6 UStG) when the Bestimmungsland is outside the EU; taxable in the Abgangsland when the exemption conditions are not met; not taxable in the Community when the Abgangsland itself is outside the EU Every ruhende Lieferung is marked taxable at its statutory Ort, with a Registrierungspflicht-Hinweis wherever the supplier of that particular supply is not established in the country where it is taxable