German place of supply, reverse charge, EU acquisitions
Where a service is taxed is decided by § 3a UStG: for a business customer at the customer's seat, for a consumer in principle at the supplier's seat, with exceptions for land, events, restaurants and electronic services, including the 10,000 euro threshold. Who then owes the tax is governed by § 13b: foreign suppliers, construction work, building cleaning, scrap, mobile phones from 5,000 euros. Plus the intra-Community acquisition from the buyer's side and the 12,500 euro acquisition threshold. Three modules with case studies built on the statute.
Intermediate3 modules61 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Construction services and construction withholding tax· Step 2 of 6· Next step: German construction withholding tax — 15 per cent of the consideration
This content is part of the path: Handling VAT on business within the EU· Step 1 of 9· Next step: German annual VAT return, EC sales list and invoices
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- always determine the place of a service before thinking about the tax rate
- reliably tell apart the two basic rules of § 3a UStG for business customers and for consumers
- recognise the main exceptions: land, events, restaurants, work on goods and short-term hire of vehicles
- apply the threshold for electronic services to consumers in other Member States and place the OSS procedure
- understand why the law makes the recipient rather than the supplier liable for the tax in certain cases
- recognise the cases in § 13b UStG: foreign suppliers, construction work, building cleaning, scrap and metals, mobile phones
- check whether the recipient meets the conditions, and place the tax office certificate correctly
- bring together the invoice, the time the tax arises, input tax deduction and the recipient's filing obligation
- understand the intra-Community acquisition as a taxable transaction of the buyer
- check the three conditions of § 1a(1) UStG and the place under § 3d UStG
- correctly link the time the acquisition tax arises, the rate and input tax deduction
- master the special buyers, the acquisition threshold and the waiver by using the identification number
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 121 minFree — no accountWhere a service is taxable: the place of supply under § 3a UStGWhat you will be able to do
- always determine the place of a service before thinking about the tax rate
- reliably tell apart the two basic rules of § 3a UStG for business customers and for consumers
- recognise the main exceptions: land, events, restaurants, work on goods and short-term hire of vehicles
- apply the threshold for electronic services to consumers in other Member States and place the OSS procedure
- Module 220 minIncluded in the full courseReverse charge: when the customer owes the VAT (§ 13b UStG)What you will be able to do
- understand why the law makes the recipient rather than the supplier liable for the tax in certain cases
- recognise the cases in § 13b UStG: foreign suppliers, construction work, building cleaning, scrap and metals, mobile phones
- check whether the recipient meets the conditions, and place the tax office certificate correctly
- bring together the invoice, the time the tax arises, input tax deduction and the recipient's filing obligation
- Module 320 minIncluded in the full courseBuying goods from the EU: the intra-Community acquisition from the buyer's sideWhat you will be able to do
- understand the intra-Community acquisition as a taxable transaction of the buyer
- check the three conditions of § 1a(1) UStG and the place under § 3d UStG
- correctly link the time the acquisition tax arises, the rate and input tax deduction
- master the special buyers, the acquisition threshold and the waiver by using the identification number
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (5)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (5)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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This topic in other countries
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.