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Where a service is taxable: the place of supply under § 3a UStG
Dated official sources, and the contents this module links to · 1 section
Official sources
- UStG § 3a Place of other supplies — subsections 1 to 5 — verified on September 23, 2026
- UStG § 1 Taxable transactions — subsection 1 no. 1 — verified on September 23, 2026
- UStG § 18j Special taxation procedure (One-Stop-Shop) — subsections 1, 2, 4 and 6 — verified on September 23, 2026
- UStG § 14a Additional obligations when issuing invoices — subsection 1 — verified on September 23, 2026
- UStG § 12 Tax rates — subsection 1 — verified on September 23, 2026
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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.