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When is a transaction executed?

  • Supplies are effected at the time when the power of disposal is obtained (para. 13.1, para. 2 UStAE). In the case of transport supplies, this is the time of commencement of transport and, in the case of dispatch supplies, the time of handover of the supply to the forwarding agent (para. 3.12, paras. 2, 3 and 7 UStAE).
  • Other services are performed at the time of completion (para. 13.1, para. 3 UStAE).

Hinweis

 

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