The reverse charge procedure does not apply in the case of
certain services of foreign businesses, in particular for:
– personal transportation services with land vehicles;
– personal transportation services with planes on cross-border
– services of businesses including performance companies
connected to the access authorization for domestic fairs, ex-
hibitions or congresses, and catering services on board ships,
aircraft, or trains.
A quick reaction mechanism has been established to enlarge
the reverse charge procedure for the fght against fraud (see Art.
199b of the VAT Directive). It can be introduced by regulation
from the German Ministry of Finance (BMF) with the approval
of the German Federal Council (Bundesrat). Such a measure is
possible when there is suspicion of tax evasion in an exceptional-
ly serious case relating to these transactions. These cases must
presumably result in signifcant and irretrievable tax reductions.
An extension implies in particular that the European Commission
must have communicated that there are no objections against