Top-up card withdrawal from Switzerland
October 13, 2014 | 25,00 EUR | answered by Anton Pernitschka
Hello,
I am an entrepreneur based in Germany. My customers can pay online with so-called Paysafecards. From CashRun AG (in Switzerland), I receive my monthly payout (in the following month) of the sum of redeemed value cards minus 15% fees. Now my question, since CashRun AG has written to me:
Our settlements / invoices do not show VAT as the respective (IT-)service is performed from Switzerland to Germany (-> VAT is not shown as it is a service from Switzerland to Germany...).
Do I have to pay VAT for this, no or not? I think they are non-taxable revenues...
Dear questioner,
In the context of an initial consultation and your fee commitment, while respecting the rules of this forum, I would like to answer your question.
From the facts presented, it is not clear whether you provide "other services" (in terms of VAT).
If this is the case, it also depends on whether your customers are private individuals or businesses. If the customers are businesses, according to § 3a para. 2 of the German VAT Act, an "other service" is provided at the place where the recipient operates their business. Otherwise, an "other service" is provided at the place where you operate your business.
For example, if you provide other services to private customers, you are subject to VAT in Germany because you operate your business there. If you provide other services to businesses, it depends on the country where the recipient operates their business. The payment origin (e.g. from Switzerland) is not relevant.
If you provide "deliveries" (in terms of VAT), the place of delivery is determined by § 3 paras. 6 to 8 of the VAT Act.
This response is based on the information provided in your case. Missing or incorrect information regarding the actual circumstances may affect the legal outcome.
Sincerely,
Anton Pernitschka
Tax Advisor
