Chain Transactions In Dropshipping Part Two

The VAT Directive only presents the goal to be achieved. It is up to the Member States to implement these objectives in their national legal system. It must therefore always be checked which special regulations are to be applied in the Member State of the customer.

In this newsletter we examined Hungarian and German law. As an intermediary, D must apply for an EU VAT tax number in each member state in which the consumer is domiciled and declare the VAT in the consumer's member state.

When the consumer orders the goods in Hungary.

Special provisions of the Hungarian VAT Act apply here, which differ from the German UStG.

• § 29.-30. ung. VAT Act apply if the destination of the goods is in Hungary.