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UStDV Umsatzsteuer-Durchführungsverordnung
Lässt ein Absender einen Gegenstand durch einen im Ausland ansässigen Frachtführer oder Verfrachter unfrei zum Empfänger der Frachtsendung befördern oder eine solche Beförderung durch einen im Ausland ansässigen Spediteur unfrei besorgen, ist der Empfänger der Frachtsendung an Stelle des Leistungsempfängers Steuerschuldner nach § 13b Absatz 5 des Gesetzes, wenn
- 1.
- er ein Unternehmer oder eine juristische Person des öffentlichen Rechts ist,
- 2.
- er die Entrichtung des Entgelts für die Beförderung oder für ihre Besorgung übernommen hat und
- 3.
- aus der Rechnung über die Beförderung oder ihre Besorgung auch die in Nummer 2 bezeichnete Voraussetzung zu ersehen ist.
Quelle: BMJ
Import: