Place of supply of movable goods is the place where transportation begins
Supplies of goods for consideration
As a rule, the place of supply of movable goods is the place
where transportation begins. This also applies to intra-EC sup-
plies and exports. There are, however, several exceptions to this
general rule, particularly the following:
– If goods are brought to Germany from a non-member country,
the place of supply is Germany if the supplier or its agent are
liable for import turnover tax (Einfuhrumsatzsteuer).
– In the case of distance selling (in particular, where the
customers are fnal consumers) the place of supply is where
transportation ends (to the extent that certain transaction
volume limits are exceeded).
– Supplies forming part of a chain transaction between
businesses are made either where transportation begins or
where it ends, depending on each individual case. There are
always two different places of supply within such a chain of
transactions.
The place of supply of land is where the land is located. The place
of supply of so-called work and materials supplies (Werkliefe-
rungen) is generally where the work on the foreign material is
rendered, e. G. Where the assembly and approval take place. There
are also special rules on the supply of electricity, gas, cooling en-
ergy, and heat as well as for goods sold on board ships, aircraft, or
trains in the case of transportation between EU Member States.
EU Forecast
euf:ba.18g:80/nws-01