Is it for the beneficiary uncertain, Whether the supplier is domiciled in Germany at the time the service is provided, the recipient only does not owe VAT if the supplier proves by means of a certificate that he is not an entrepreneur within the meaning of Section 13b (7) sentences 1 and 2 UStG (Section 13b (7) sentence 5 UStG). This must be a certificate from the tax office that is responsible for the taxation of his turnover in accordance with the tax regulations. The BMF has published the model certificate of residence in Germany in accordance with Section 13b (7) sentence 5 UStG (USt 1 TS) newly announced. The supplier must apply for this certificate from the tax office responsible for him.
Changes to the sample form: The changes compared to the previous model form are based on editorial adjustments, the omission of the field for the official seal and the omission of the addition "This letter was created by machine and is valid without a signature".
Validity period and production: According to the BMF circulars, the period of validity of the certificate is to be limited to one year. If it cannot be ruled out that the supplier will only remain resident in Germany for a shorter period than one year, the tax office must limit the validity of the certificate accordingly.