- VAT exemption for intra-community supplies does not apply to gratuitous (free) cross-border deliveries.
- Exemption requires that the recipient in another EU member state is subject to acquisition VAT, which is not the case for gratuitous deliveries.
- The BMF clarified this in its letter dated 31.03.2026.
- The principles apply to all open cases.
Source: ebnerstolz.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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