Billing for customers from the Netherlands.
December 28, 2011 | 25,00 EUR | answered by Oliver Burchardt
Dear Sir or Madam,
we are a used caravan dealer. We invoice the gross price in our invoices and have to pay 19% to the tax office from the difference between the purchase price (we buy from private individuals) and the selling price (we sell to private individuals). If we now sell to consumers in the Netherlands and the caravans are picked up by them at our location, i.e. transferred by the customer across the border to their Dutch residence, does this result in a difference in invoicing?
And how is it the other way around if we buy a caravan from a Dutch consumer?
Thank you.
Dear inquirer,
Thank you for your inquiry, which I am happy to answer as part of an initial consultation.
If you deliver a caravan to a Dutch customer and they pick up the caravan themselves in Germany, the place of delivery still remains in the country, according to § 3 Abs. 6 UStG. The delivery is therefore taxable in Germany and, in the absence of an exemption provision, also subject to tax. You must separately indicate and remit the value-added tax on the invoice.
However, if you deliver the caravan, the place of delivery is in the Netherlands and you must register there for VAT purposes.
The same regulations apply for the purchase of the caravan as for the purchase from German customers. The regulations of § 25a UStG also apply here.
I hope my explanations have been helpful to you.
Best regards,
Oliver Burchardt
Auditor
Tax advisor
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