Understanding the VAT Entrepreneur According to § 2 UStG: A Fundamental Overview

• Section 2 of the UStG is a core regulation in the VAT system.
• The VAT system relies on the concept of the VAT entrepreneur.
• Entrepreneurs have significant obligations, as they owe VAT but are not the economic bearers.
• It is impractical to make the end consumer the tax debtor.
• The VAT definition of an entrepreneur is distinct from commercial or economic definitions.
• The determination of whether a person is an entrepreneur applies uniformly across the UStG.

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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