BMF, guidance of 25 April 2023 – III C 2 – S 7116-a/19/10001 :003
Please note that the long-awaited BMF guidance (draft version already dated 22 June 2022) has now been published. Section 3.14 UStAE “Chain
transactions” has been amended accordingly, new examples have been added or amended.
Source KPMG
See also VAT treatment of chain transactions
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