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?

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

If you have any further questions on this topic, please do not hesitate to contact our International Trade Law team.