Conditions for VAT exemption in intra-community subsequent delivery (BFH)

• The conditions for a tax exemption for an intra-Community subsequent delivery according to German tax law
• The identity of the acquirer in the Member State of acquisition must be established for the tax exemption to apply
• The burden of proof for meeting the conditions of an intra-Community subsequent delivery lies with the party claiming the tax exemption
• Import of goods is tax-exempt if they are used immediately for intra-Community deliveries after import by a debtor of import VAT

Source: datenbank.nwb.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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