- For domestic gas deliveries to another business, the recipient is liable for VAT if it is a gas reseller; for electricity deliveries, the recipient is liable only if both supplier and recipient are electricity resellers.
- A business is generally deemed a gas/electricity reseller if it presents a valid original or copy of a tax office certificate at the time of the transaction.
- Germany’s tax authority has introduced a new certificate form, USt 1 TH, to prove reseller status for this reverse-charge VAT rule.
- The certificate can be issued upon request or on the tax office’s own initiative, and its validity is limited to a maximum of three years.
- If the certificate is revoked or withdrawn, it may no longer be used, effective only for future transactions.
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.
