Atlas · Translation
Foreign law in your language,
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Your matter may depend on a provision written in a language you do not work in. Atlas translates the legislation itself, provision by provision, into English or six other languages. Read an unofficial translation beside the original and check the wording as you go. The original remains authoritative.
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- 01English
- 02Hungarian
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- 07Romanian
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§ 13b
- (1)
German original
Für nach § 3a Absatz 2 im Inland steuerpflichtige sonstige Leistungen eines im übrigen Gemeinschaftsgebiet ansässigen Unternehmers entsteht die Steuer mit Ablauf des Voranmeldungszeitraums, in dem die Leistungen ausgeführt worden sind.
(1)English machine translationFor other services taxable domestically pursuant to § 3a (2) provided by an entrepreneur established in the rest of the Community territory, the tax arises at the end of the advance return period in which the services were performed. - (2)
German original
Für folgende steuerpflichtige Umsätze entsteht die Steuer mit Ausstellung der Rechnung, spätestens jedoch mit Ablauf des der Ausführung der Leistung folgenden Kalendermonats:
(2)English machine translationFor the following taxable supplies, the tax arises upon the issuance of the invoice, but no later than the end of the calendar month following the performance of the service: - 1.
German original
Werklieferungen und nicht unter Absatz 1 fallende sonstige Leistungen eines im Ausland ansässigen Unternehmers;
1.English machine translationworks supplies and other services not covered by paragraph 1 provided by an entrepreneur established abroad;
Target languagesEnglishHungarianGermanPolishDutchSpanishRomanian
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Good to know
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