DE Reihengeschäft-Zuordnung (§3 Abs.6a UStG)
Determine the bewegte Lieferung, Ort and Steuerbarkeit of every supply in a cross-border Reihengeschäft per §3 Abs.6a UStG
DE Reihengeschäft-Zuordnung (§3 Abs.6a UStG) A Reihengeschäft exists when several businesses conclude supply contracts over the same goods, but the goods are transported directly from the first supplier to the last customer. Since the transport (Warenbewegung) only happens once, exactly ONE of the supplies in the chain is the "bewegte Lieferung" -- the one to which the transport is assigned and which alone can qualify as a tax-exempt intra-Community supply or export. All other supplies in the chain are "ruhende Lieferungen", taxed where they are deemed to take place. Odoo Community has no notion of this at all. This module implements the full statutory test of §3 Abs.6a UStG (as codified by the 2020 EU Quick Fixes) end to end.
Hauptfunktionen
Reihengeschäft: Beteiligter (Unternehmer der Lieferkette)
Reihengeschäft: Beteiligter (Unternehmer der Lieferkette). Tracks Reihengeschäft, Position, Firmierung, Partner (optional), Ansässigkeitsstaat.
Reihengeschäft-Zuordnung (§3 Abs.6a UStG)
Reihengeschäft-Zuordnung (§3 Abs.6a UStG). Tracks Reference, Notes, Abgangsland, Bestimmungsland, Beleg-/Buchnachweis vollständig. One-click calculate, reset to reset to draft, print analyse.
Reihengeschäft: einzelne Lieferung der Kette (Analyseergebni
Reihengeschäft: einzelne Lieferung der Kette (Analyseergebnis). Tracks Reihengeschäft, Position, Lieferer, Abnehmer, Bewegte Lieferung.
DE Reihengeschäft-Zuordnung (§3 Abs.6a UStG)
DE Reihengeschäft-Zuordnung (§3 Abs.6a UStG) A Reihengeschäft exists when several businesses conclude supply contracts over the same goods, but the goods are transported directly from the first supplier to the last customer.
Since the transport (Warenbewegung) only
Since the transport (Warenbewegung) only happens once, exactly ONE of the supplies in the chain is the "bewegte Lieferung" -- the one to which the transport is assigned and which alone can qualify as a tax-exempt intra-Community supply or export.
All other supplies in the
All other supplies in the chain are "ruhende Lieferungen", taxed where they are deemed to take place.
Odoo Community has no notion
Odoo Community has no notion of this at all.
This module implements the full
This module implements the full statutory test of §3 Abs.6a UStG (as codified by the 2020 EU Quick Fixes) end to end.
Anwendungsfälle
Bildschirmfotos
Reihengeschfte
Warum dieses Modul
What it determines Which of the n-1 supplies in an n-party chain is the bewegte Lieferung: Transport arranged by the first supplier -> his own supply is bewegt (§3 Abs.6a S.1) Transport arranged by the last customer -> the supply TO him is bewegt (§3 Abs.6a S.1) Transport arranged by a Zwischenhändler (a middle party who is both customer and supplier) -> the supply TO him is presumed bewegt (§3 Abs.6a S.3), UNLESS he proves he acted as a supplier by using the USt- IdNr issued by the country where the transport begins (Abgangsland) -- in that case the presumption is rebutted and his OWN onward supply becomes the bewegte Lieferung (§3 Abs.6a S.4) The Ort (place of supply) of every single supply in the chain: The bewegte Lieferung: Ort = where the transport begins (§3 Abs.6a S.1) Ruhende Lieferungen preceding the bewegte one: Ort = where the transport begins (§3 Abs.7 S.2 Nr.1) Ruhende Lieferungen following the bewegte one: Ort = where the transport ends (§3 Abs.7 S.2 Nr.2) The Steuerbarkeit/Steuerfreiheit of the bewegte Lieferung: innergemein- schaftliche Lieferung (§4 Nr.1b i.V.m. §6a UStG) when both the Abgangs- and Bestimmungsland are EU member states and the Beleg-/Buchnachweis conditions are met; Ausfuhrlieferung (§4 Nr.1a i.V.m. §6 UStG) when the Bestimmungsland is outside the EU; taxable in the Abgangsland when the exemption conditions are not met; not taxable in the Community when the Abgangsland itself is outside the EU Every ruhende Lieferung is marked taxable at its statutory Ort, with a Registrierungspflicht-Hinweis wherever the supplier of that particular supply is not established in the country where it is taxable
Spezifikationen
- Kompatibel: Odoo 18.0 / 19.0
- Lizenz: OPL-1
- Sprachen: 35+
- Anbieter: Pokutsoft
- Abhängigkeiten: base
- Support: support@pokutsoft.com
- Stand: 2026-07-17
| Availability |
Odoo Online
Odoo.sh
On Premise
|
| Lines of code | 716 |
| Technical Name |
de_reihengeschaeft_ustg |
| License | OPL-1 |
| Website | https://pokutsoft.com |
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