Does a band residing outside of Germany have to declare VAT on their fee invoice when performing in Germany?

And does it make a difference whether the band is resident inside or outside the EU?

(2 votes)
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kegus
11 months ago

According to § 3a para. 3 No 3a UStG is performing the performance in Germany, the band is undisputed to be regarded as an entrepreneur. Therefore, the benefit in D is taxable and taxable unless the exemption regulation of § 4 No. 20 UStG attacks.

For the USt procedure, it depends on the design of the contract. Is the band itself a organizer or is it engaged by an organizer? If the performance is carried out on a company, the reverse charge procedure of § 13b UStG applies. Here, the exact provision differs from whether the band is located in the rest of the Community or in the third country.

archibaldesel
11 months ago

They have to. The collection of turnover tax has nothing to do with the residence of the band. In your example, the sales tax does not pay the band, but the visitors of the concert.