VAT treatment of “market fees” of a producer cooperative

BFH XI. Senat

UStG § 1 Abs 1 S 1 Nr 1, EGRL 112/2006 Art 2 Abs 1 Buchst a, EGRL 112/2006 Art 2 Abs 1 Buchst c, UStG § 3 Abs 9, UStG VZ 2010

If a producer cooperative buys foodstuffs from its members in its capacity as producer and supplies this foodstuff to buyers in its own name and on its own account, “market fees” which the producer cooperative deducts from the purchase price to be paid to the producers are not consideration for a marketing service.

Source: bundesfinanzhof.de

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