A&V in AW-Prax: Incoterms 2020 and input tax deduction
What role does the agreement of an Incoterms clause play for the input tax deduction?
- 21. May 2021
- Posted by: Ahlers & Vogel
- Category: International Trade Law
In July 2020, the BMF published a clarifying notice on the entitlement to deduct input turnover tax (EUSt):
In principle, the contractually agreed place of delivery does not matter here. Rather, the place of delivery is determined pursuant to Section 3 (6) to (8) UStG for imported goods. This also applies to chain transactions.
Read the full article on Incoterms 2020 and input tax deduction from AW-Prax here.
Incoterms 2020 und Vorsteuerabzug, AW-Prax 2021, S. 45-46
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