German reverse charge on specific goods
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.
- Supplies of gas and electricity, as well as supplies of heating and air conditioning. Some exceptions apply
- Supplies of scrap metal and base metals (see VAT law appendix for details)
- Supplies of emission rights
- Supplies of goods and services connected with immoveable property
- Supplies of goods as part of the legal proceedings in case of bankruptcy
- Supplies of integrated circuits, mobile phones, tablet computers and games consoles for a remuneration of EUR 5,000 or more
- Cleaning services of immoveable property. Exceptions apply.
Note: The information in this section is currently being reviewed by our network.