This relates to the ECJ judgment C-288/16. In order to give the entrepreneurs more time for the implementation, the BMF delayed the implementation until 1 January 2022.
In the meantime, questions have been raised about the person of the sender as well as difficulties in the implementation, especially in the case of program-controlled processes, have arisen. In case of mixed shipments, where there the main carrier himself is the consignor only for a part of the goods, the tax authorities will not object if this service is treated entirely as VAT taxable (also for input VAT deduction purposes).
Note: it is interesting to see that Germany only applies the new rules to export shipments, whereas the ECJ case also seems to relate to (certain) import shipments.
Source: awb-international.de
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