The reverse charge is traversed n consolidated taxation system in the company under certain circumstances not liable for the tax authorities the sales tax, but the beneficiaries. Introduced the procedure for combating VAT fraud, and serves to facilitate the administrative burden, if there is a cross-border cases. With the introduction of the reverse-charge system, the federal government responds to studies that showed that even a company if it is insolvent, it can continue to benefit from the deduction, even if the company can not pay the bills. It saw the tests and the federal government as a major deficit in the VAT system. Plans to balance this weakness was the reverse-charge system, which is already applied in other areas. With the introduction it was possible to transfer under certain conditions, the recipient must pay sales tax and has the same time, if possible, the right to deduct. For the tax office does the new system is less fraudulent bankruptcy, false invoices and insolvency.


But the reverse charge procedure was adopted by the EU VAT Package 2010, which the European Member States by 31 December 2009 had to be implemented and has been introduced in Germany with the Annual Tax Act 2009, spoke as great a significance. Because with the adoption of European-wide package should be a simplification of the sales tax rules, and obtained from the Services, which arise on the borders of each country. Sun was until 2009 that the tax was paid where the provider undertakings was a resident. However, had to be checked in advance whether the principle is under one of the many exceptions. This year it was a new law, are set in, was no longer the site of the company, which provides services to other companies, authoritative, but is from 2010, that the domicile of the beneficiary or to the permanent establishment, provided that there the service was rendered .

But this year, exceptions prove the rule. So it does not apply to real estate services, passenger transportation, food services, short term rental of means of transport as well as in cultural, artistic, scientific, sporting and entertainment activities. Refers So a company has a catalog service based on the European VAT system, the reverse-charge system is applied. This means that the company calculates sales tax of their own country, and this in turn indicates the tax office, then the amount deducted under the provisions of the assumed tax in which case the invoice recipient. To apply the reverse charge system, it is required that the services are subject to Settlement any German tax. The provider undertakings must be checked in advance the tax identification number of the recipient by the Federal Central Tax Office.

In 2010, however, there are new derogations coming. Thus, restaurant and catering services are taxed now, where they were also provided. Even in the short-term rental of means of transport that can be rented for 30 days continuously, for example, applies the same regulation. It was only after the expiry of the period the new rule base is used, then the controllability falls on the recipient. For the handling and processing of moving objects on the other hand, there is no exemption from this year more. This means that services provided in the place where the seat of the bidders, which are located abroad, is, subject to the controllability of the respective countries. Similarly, freight forwarders for services of agents and no derogation remain.