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- Title
Neubekanntgabe des Merkblattes zur Besteuerung von Umsätzen bei grenzüberschreitenden Personenbeförderungen mit Kraftomnibussen, die nicht in der Bundesrepublik Deutschland zugelassen sind.
- Abstract
The Federal Ministry of Finance has published a leaflet on the taxation of cross-border passenger transport with non-German registered motor coaches. The leaflet provides information to entrepreneurs about the taxation of turnover and related obligations. There are differences between regular services and occasional services, regardless of whether the transport is carried out by a domestic or foreign company or whether domestic or foreign passengers are transported. Taxation is either carried out through the general taxation procedure at a tax office or by a customs office at the borders to third countries. There are also special regulations for companies based in the European Union that provide passenger transport for a fee in another member state. The Federal Central Tax Office provides information on the input tax refund procedure. Various taxation procedures for passenger transport are described, including the One-Stop-Shop procedure. Exceptions to the taxation as passenger transport are mentioned, for example, when the transport is free of charge or carried out with one's own motor coaches. It is recommended to contact the tax offices, the Federal Central Tax Office, and the General Customs Directorate for any questions.
- Subjects
TAX administration &; procedure; BUSINESSPEOPLE; EUROPEAN Union; PASSENGER traffic; TAXATION; TAX refunds; PAMPHLETS; SUBWAY stations
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 7, p264
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-730710