How is the consultation actually carried out

§ 3a UStG - Place of other service

(1) 1Subject to Paragraphs 2 to 8 and Sections 3b and 3e, any other service will be carried out at the location from which the entrepreneur operates his company. 2If the other service is carried out by a permanent establishment, the permanent establishment is deemed to be the location of the other performance.

(2) 1Any other service that is carried out to an entrepreneur for his company will, subject to paragraphs 3 to 8 and §§ 3b and 3e, be carried out at the location from which the recipient operates his company. 2If the other service is carried out at the business premises of an entrepreneur, the location of the business premises is decisive instead. 3Sentences 1 and 2 apply mutatis mutandis to other services to an exclusively non-entrepreneurial legal person who has been issued with a sales tax identification number, and to other services to a legal person who is both entrepreneurial and non-entrepreneurial; this does not apply to other services that are intended exclusively for the private needs of the staff or a partner.

(3) 1Notwithstanding paragraphs 1 and 2, the following applies:

  1. Any other service in connection with a property is carried out where the property is located. 2Other services in connection with a property include in particular:

    1. other services in connection with the sale or acquisition of real estate,

    2. other services that serve the development of properties or the preparation, coordination or execution of construction work.

  2. The short-term rental of a means of transport is carried out at the place where this means of transport is actually made available to the recipient. 2A rental over an uninterrupted period is considered to be short-term within the meaning of sentence 1

    1. of no more than 90 days in the case of watercraft,

    2. of no more than 30 days for other means of transport.

    3The rental of a means of transport, which is not to be regarded as short-term within the meaning of sentence 2, to a recipient who is neither an entrepreneur for whose company the service is obtained, nor a non-entrepreneurial legal person who has been issued a sales tax identification number is provided at the place where the recipient is domiciled or domiciled. 4If the means of transport is a pleasure craft, deviating from sentence 3, the rental service is carried out at the place where the pleasure craft is actually made available to the recipient, even if the company's registered office, management or a permanent establishment is from where from this service is actually provided, is located at this location.

  3. The following other services are carried out where they are actually provided by the entrepreneur:

    1. cultural, artistic, scientific, educational, sporting, entertaining or similar services, such as services in connection with trade fairs and exhibitions, including the services of the respective organizers as well as the related activities that are essential for the performance of the services, to a recipient who is neither an entrepreneur for whose company the service is obtained, nor a non-entrepreneurial legal person who has been issued a sales tax identification number,

    2. the delivery of food and beverages for consumption on the spot (restaurant service), if this delivery does not take place on board a ship, in an aircraft or on a train during transport within the community area,

    3. Work on movable tangible objects and the assessment of these objects for a recipient who is neither an entrepreneur for whose company the service is carried out, nor a non-entrepreneurial legal person who has been issued a VAT identification number.

  4. A brokerage service to a recipient who is neither an entrepreneur for whose company the service is obtained, nor a non-entrepreneurial legal person who has been given a sales tax identification number, is provided at the place where the mediated sales are deemed to have been carried out applies.

  5. The granting of admission to cultural, artistic, scientific, educational, sporting, entertaining or similar events, such as trade fairs and exhibitions, as well as the related other services to an entrepreneur for his company or to a non-entrepreneurial legal person who has a sales tax Identification number has been issued, will be provided at the place where the event is actually held.

(4) 1If the recipient of one of the other services referred to in sentence 2 is neither an entrepreneur, for whose company the service is obtained, nor a non-entrepreneurial legal person who has been granted a VAT identification number, and he has his residence or headquarters in the third country, the other service is carried out at his place of residence or seat. 2Other services within the meaning of sentence 1 are:

  1. the granting, transfer and management of patents, copyrights, trademarks and similar rights;

  2. the other services that serve advertising or public relations, including the services of advertising brokers and advertising agencies;

  3. the other services from the activity as a lawyer, patent attorney, tax advisor, tax agent, auditor, sworn accountant, expert, engineer, supervisory board member, interpreter and translator as well as similar services of other entrepreneurs, in particular legal, economic and technical advice;

  4. the provision of information, including commercial processes and experience;

  5. the provision of personnel;

  6. the waiver of exercising one of the rights referred to in number 1;

  7. renouncing to exercise a commercial or professional activity in whole or in part;

  8. the rental of movable tangible objects, excluding means of transport;

  9. the granting of access to the natural gas network, the electricity network or to heating or cooling networks and the long-distance transmission, transmission or distribution via these networks as well as the provision of other directly related services.

(1) Editor's note:

§ 3a paragraph 4 sentence 2 number 6 letter a UStG in the version of article 10 of the law to adapt the tax code to the customs code of the Union and to amend other tax regulations of December 22, 2014 (Federal Law Gazette I p. 2417), to apply on December 31, 2014

(2) Editor's note:

Section 3a (4) sentence 2 numbers 11 to 13 UStG repealed by Article 9 of the Act to adapt national tax law to Croatia's accession to the EU and to amend other tax regulations of July 25, 2014 (Federal Law Gazette I p. 1266), to be applied January 1, 2015

(5) (3) 1If the recipient is one of the other services specified in sentence 2

  1. no entrepreneur for whose company the service is obtained,

  2. not an exclusively non-entrepreneurial legal person to whom a sales tax identification number has been issued,

  3. no legal person that is both entrepreneurial and non-entrepreneurial, where the service is not intended exclusively for the private needs of the staff or a partner,

the other service is carried out at the place where the recipient of the service is domiciled, habitually resident or domiciled. 2Other services within the meaning of sentence 1 are:

  1. the other services in the field of telecommunications;

  2. the radio and television services;

  3. the other services provided electronically.

3Sentence 1 does not apply if the providing entrepreneur has his seat, his management, a permanent establishment or, in the absence of a registered office, a management or a permanent establishment, his domicile or habitual abode in only one member state and the total amount of the remuneration of the others referred to in sentence 2 Benefits to recipients named in sentence 1 with their place of residence, habitual abode or registered office in other member states did not exceed a total of EUR 10,000 in the previous calendar year and in the current calendar year. 4The performing entrepreneur can declare to the tax office that he waives the application of sentence 3. 5The declaration binds the entrepreneur for at least two calendar years.(4)

(3) Editor's note:

Section 3a (5) UStG in the version of Article 9 of the Act to adapt national tax law to Croatia's accession to the EU and to amend other tax regulations of July 25, 2014 (Federal Law Gazette I p. 1266), to be applied from January 1 2015

(4) Editor's note:

§ 3a paragraph 5 sentences 3 to 5 UStG in the version of Article 9 of the law to avoid sales tax losses when trading goods on the Internet and to change other tax regulations of December 11, 2018 (Federal Law Gazette I p. 2338), to be applied to sales that are executed after December 31, 2018 - see application regulation § 27 paragraph 24 sentence 1 UStG 2005

(6) 1If an entrepreneur who operates his company from a location in the third country,

  1. a service referred to in Paragraph 3 No. 2 or the long-term rental of a means of transport,

  2. any other service referred to in paragraph 4 sentence 2 numbers 1 to 10 to a legal entity under public law domiciled in Germany or

  3. a service referred to in paragraph 5 sentence 2 numbers 1 and 2,(5)

in deviation from paragraph 1, paragraph 3 number 2, paragraph 4 sentence 1 or paragraph 5, this service is to be treated as being carried out in Germany if it is used or evaluated there. 2If the service is carried out by a permanent establishment of an entrepreneur, sentence 1 applies accordingly if the permanent establishment is located in a third country.

(5) Editor's note:

§ 3a paragraph 6 sentence 1 number 3 UStG in the version of article 9 of the law to adapt the tax code to the customs code of the Union and to amend other tax regulations of December 22, 2014 (Federal Law Gazette I p. 2417), to be applied from 1 January 2015

(7) 1If an entrepreneur who operates his company from within Germany rents out a rail vehicle, a motor bus or a road vehicle exclusively for the transport of objects, this service is to be treated as being carried out in the third country area, in deviation from Paragraph 3 No. 2, if the service is to a The company residing in the third country is provided, the vehicle is intended for their company and is used in the third country. 2If the vehicle is rented from a business premises of an entrepreneur, sentence 1 applies accordingly if the business premises are in Germany.

(8) 1If an entrepreneur provides a goods transport service, loading, unloading, transshipment or similar services related to the transport of an object within the meaning of Section 3b (2), work on movable tangible objects or an assessment of these objects, advance travel performance within the meaning of Section 25 Paragraph 1 sentence 5 or an event service in connection with trade fairs and exhibitions, this service is to be treated, in deviation from paragraph 2, as carried out in the third country area if the service is used or evaluated there. 2Sentence 1 does not apply if the services specified there are actually performed in one of the areas specified in Section 1 (3).(6)

(6) Editor's note:

Section 3a paragraph 8 sentence 2 UStG in the version of Article 9 of the Act to adapt national tax law to Croatia's accession to the EU and to amend other tax regulations of July 25, 2014 (Federal Law Gazette I p. 1266), to be applied for the first time from January 1, 2015

On § 3a: Newly drawn up by G dated December 19, 2008 (Federal Law Gazette I p. 2794), amended by G dated December 8, 2010 (BGBl I p. 1768), December 7, 2011 (BGBl I p. 2592) , 26. 6. 2013 (BGBl. I p. 1809), 25. 7. 2014 (BGBl. I p. 1266), 22. 12. 2014 (BGBl. I p. 2417), 11. 12. 2018 (BGBl. I p . 2338) and 12. 12. 2019 (Federal Law Gazette I p. 2451).