BMF, guidance of 26 March 2021 – III C 3 – S 7155/19/10004: 001
In the BMF guidance, the statements on the zero rating in Section 8.1 Paragraph 4 UStAE were formulated as follows:
Objects for the supply of ships are the technical consumables – for example fuel, lubricants, paint or cleaning wool – the other items intended for consumption by the crew members and the passengers – for example provisions, luxury items, toiletries, newspapers and magazines – and the goods for Ship pharmacies, canteens and on-board shops, if these are usually intended for use or consumption by the crew members or the passengers on board.
Source KPMG
