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March 31, 2011 | 20,00 EUR | answered by Dipl.BW/SB Ulrich Stiller

Good morning,

An entrepreneur from Odessa (Ukraine) purchases eyeglass frames from a German entrepreneur in Germany, paying cash for them, and then takes them to Odessa to sell them there. What should the invoice from the German entrepreneur look like?
Does the German entrepreneur have to show VAT on the invoice (place of delivery Germany)?

Thank you for your efforts.

Dipl.BW/SB Ulrich Stiller

Dear Client,

Thank you for your inquiry, which I would like to answer based on your information and in the context of your commitment to an initial consultation as follows:

The delivery is subject to VAT in Germany according to § 1 para. 1 no. 1 sent. 1 UStG.

However, it is exempt from VAT if the customer transports the goods from Germany to Ukraine themselves (so-called transport case). For this purpose, the customer must present documentary evidence of export by the competent border or customs authority (§ 9 UstDV in conjunction with Section 132 UStR).

If this proof of export is provided, the German entrepreneur can adjust his invoice, for which he must initially show the VAT, and issue it without VAT.

I hope I was able to assist you within your minimum commitment.

Best regards,

Ulrich Stiller
Tax consultant / Diploma in Business Administration