GuidePrice comparisonTry it for free
← Back to knowledge overview

EU, abroad & reverse charge · 5.8

Purchasing goods from the EU: What applies?

Short answer

If your GmbH buys goods from a company in another EU country and provides its USt-IdNr. (VAT ID), the supplier delivers without VAT. Your GmbH taxes the purchase in Germany itself as an intra-Community acquisition (innergemeinschaftlicher Erwerb) and simultaneously deducts the tax as input tax (Vorsteuer).

Key points

  • Provide your USt-IdNr. (VAT ID) to the supplier. Without it, they will charge you their local VAT, which you cannot deduct as input tax in Germany.
  • You report the acquisition tax in your advance VAT return (Umsatzsteuervoranmeldung). With full input tax deduction, the net effect is zero.
  • The supplier's invoice shows no VAT and includes both VAT IDs.
  • If an EU supplier did charge you their local VAT, you can only reclaim it through a separate VAT refund procedure.
  • Goods from countries outside the EU are subject to import VAT (Einfuhrumsatzsteuer) at customs. That is a separate topic.

Legal basis

§ 1a UStG§ 15 Abs. 1 Nr. 3 UStG§ 18g UStG

Continue

With Pluto

Pluto books EU goods purchases as intra-Community acquisitions and enters them into the advance VAT return.

Try it for free
← Back to topic