Place of performance
January 10, 2018 | 30,00 EUR | answered by StB Patrick Färber
A German entrepreneur provides another entrepreneur in England with a miscellaneous service (parking lot surveillance) in Germany. Should the invoice be issued with or without value added tax (related to a property)? Does the VAT ID need to be stated on the invoice? Is there anything else to consider? Thank you in advance and kind regards.
Dear inquirer,
As you correctly pointed out, parking lot security is a service that is related to a property (property-related security service). Therefore, the security service is taxable and subject to tax in Germany. There is no possibility of a tax exemption in the form of an intra-community service. 19% German VAT must be indicated on the invoice. Your own tax number or ID number must be noted on the invoice. The tax number of the English entrepreneur is not relevant due to the lack of tax exemption.
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