Tax-exempt intra-Community supply pursuant to Section 4(1)(b) in conjunction with Section 6a of the German Value Added Tax Act (UStG)

Under certain conditions, we can supply goods from Germany to business customers in other EU Member States without charging German VAT.

This does not constitute a 0% VAT rate, but rather an intra-Community supply that is exempt from VAT in Germany. The customer is liable for tax on the intra-Community acquisition in accordance with the regulations of the country in which the transport or dispatch ends.

Conditions for tax exemption

A supply can only be invoiced without German VAT if all of the following conditions are met:

  • The goods are transported or dispatched from Germany to another EU Member State.

  • The customer places the order as a business customer and purchases the goods for their business.

  • The customer provides a valid VAT registration number issued by another EU Member State.

  • The VAT registration number is provided and successfully verified before the goods are dispatched.

  • There is verifiable evidence that the goods are delivered to the specified EU Member State.

  • The intra-Community acquisition is subject to VAT in the country of destination.

  • All statutory accounting records and supporting documents are complete.

  • The supply is duly declared by GENERATOR.EU in the recapitulative statement.

A valid VAT registration number alone is not sufficient for tax exemption.

Who is eligible to place a tax-exempt order?

This scheme is aimed at business customers who are registered for VAT purposes in another EU Member State. This may include, in particular, limited companies, sole traders, self-employed professionals and partnerships.

During the ordering process, the ‘Business customer’ option must be selected. The following details must be provided in full and correctly:

  • full company name, including legal form;

  • business address;

  • invoicing and delivery address;

  • country of delivery;

  • valid foreign VAT registration number;

  • Contact person and contact details.

The company name and address must match the details registered for the VAT registration number.

Verification of the VAT registration number

GENERATOR.EU verifies the VAT number provided via the verification procedure of the Federal Central Tax Office or via the European VIES system. The result of the verification is documented for tax compliance purposes.

We may carry out the verification again before dispatch. If the number is invalid, not authorised for intra-Community transactions, or if the company details cannot be confirmed, a tax-free delivery is not possible.

In the event of the verification process being temporarily unavailable, the order may be put on hold until verification is successful or may initially be invoiced with the VAT legally due.

Delivery address and movement of goods

It is not solely the invoicing address that is decisive, but the actual transport of the goods from Germany to another EU Member State.

If the country of delivery, the company’s registered office and the country of the VAT registration number differ, we reserve the right to carry out a manual check. Additional documentation may be required.

In the case of collection by the customer or by a transport provider commissioned by the customer, tax-free invoicing does not take place automatically. It is only possible if the cross-border movement of goods can be substantiated by suitable and verifiable supporting documents.

Depending on the method of dispatch, evidence may include, in particular, consignment notes, forwarding agent’s certificates, parcel tracking data, confirmation of receipt or a confirmation of delivery.

Invoice and tax on acquisition

In the case of a tax-exempt intra-Community supply, the invoice must include:

  • GENERATOR.EU’s VAT registration number;

  • the customer’s valid VAT registration number;

  • a reference to the tax exemption, for example:

“Tax-exempt intra-Community supply in accordance with Section 4(1)(b) in conjunction with Section 6a of the German Value Added Tax Act (UStG).”

German VAT is not shown separately on the invoice. The customer is responsible for correctly declaring the intra-Community acquisition in the country of destination.

This taxation is not to be equated with the reverse-charge mechanism for other services.

When is VAT charged?

In particular, the tax exemption under Section 6a of the German Value Added Tax Act (UStG) does not apply if:

  • the customer places an order as a private individual;

  • no valid foreign VAT registration number is provided;

  • the goods are delivered within Germany;

  • sufficient proof of transport to another EU Member State cannot be provided;

  • the company details provided are contradictory or incomplete;

  • the goods are to be delivered to a country outside the European Union;

  • the transaction does not constitute a supply of goods but rather a supply of services to be assessed separately.

In these cases, the VAT legally due on the relevant transaction will be charged.

For supplies to private customers in other EU Member States, the rules on intra-Community distance sales and the one-stop shop procedure may apply.

For supplies within Germany, the zero rate under Section 12(3) of the German Value Added Tax Act (UStG) may apply to certain photovoltaic products under specific conditions. This provision must be distinguished in legal terms from tax-exempt intra-Community supplies.

Responsibility for customer details

The customer is obliged to provide all information required for tax purposes completely and truthfully. Any changes to the VAT registration number, the company address or the delivery address must be communicated to GENERATOR.EU before dispatch.

If the tax exemption cannot be substantiated due to incorrect or incomplete customer details, the invoice may be corrected and the VAT due by law may be charged retrospectively.

GENERATOR.EU reserves the right, in cases of doubt, to request additional evidence or to refuse to process the transaction as tax-exempt.

Date: 3 September 2026

This information is provided for general guidance only and does not constitute individual tax or legal advice.