- 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.
