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Turnover on which value-added tax is payable

 

On principle, all goods and services provided by an entrepreneur in Germany are subject to value-added tax, unless they are tax-free:

 

• supplies of goods and services,
• import ( import turnover tax ),
• intra-Community acquisition (i.e. supplies of goods from another member state of the European Union) and
• private use of business assets

 

 

 

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