*This taxpayer is fully relieved from having to remit this tax. 

  • Delivery for export / Ausfuhrlieferungen
  • Lohnveredelungen / remuneration paid to a principal of an EU country (ex. material was coloured then sent back)
  • Tax paid to transport people outside the border of the EU by train, airplane or automobile
  • Placement of commission agents

The idea is that the end user pays the tax. In the situations described above, the intent is that they serve as a middle step in a chain of events that gets the good or services into the hand of another end user.