Commission through mediation to a third country
July 13, 2010 | 30,00 EUR | answered by Oliver Burchardt
Regarding the situation:
I work as a broker for a company X based in Germany.
I broker the goods to a third country.
The goods are sold tax-free by the company X based in Germany to the third country.
I receive my commission from the sale by company X.
The questions are:
1. How should I issue the invoice to company X, with or without VAT, according to which law?
2. What documents or papers do I need for the tax office as proof of my commission?
Do I need an original invoice from company X for the goods brokered and delivered,
an export confirmation from company X for the exported goods?
Thank you in advance.
Dear inquirer,
Thank you for your inquiry, which I would be happy to answer considering your input as part of an initial consultation.
Please note that the tax assessment is based on the information provided. Adding, omitting, or changing information may affect the tax assessment.
The place of intermediary services is determined according to § 3a para. 2 UStG since 01.01.2010. Therefore, the service is rendered at the place where the recipient of the service operates their business. As per your description, since the service recipient is domiciled in the country, the place of service is in the country. The turnover is therefore subject to tax. You are obliged to issue the invoice with a separate VAT statement.
You can initially prove the amount of the commission through your invoice. As part of the tax return, it is possible that the tax office may want to see the corresponding contract and a list of the revenues generated. An invoice from company X or even an export confirmation is not necessary in my opinion.
I hope my explanation has been helpful to you.
Sincerely,
Oliver Burchardt
Tax consultant
