Domestic reverse charge may also apply on certain goods with different conditions in each case. This regime is often introduced on products that are more likely to be used for carousel fraud purposes.
German domestic reverse charge applies to the goods and services listed below 1) irrespective of the supplier being established or VAT registered and 2) under the sole condition that the customer is a taxable person. Should the customer be a taxable person not registered for VAT, it will be obliged to register to account for this VAT.
Note: The information in this section is currently being reviewed by our network.