ref-ust-edge-cases — UNVERIFIED

Status: UNVERIFIED. This reference is a sign-off placeholder. It must NOT be quoted as certified tax advice until a Steuerberater/DPO signs docs/reviews/ref-ust-edge-cases.md (reviewer name, date and signature). The canonical, runnable implementation lives in skills/business-de/ust-edge-cases/ (owned by skills-business-de-r3); this wrapper only records the two corrections that the canonical skill still carries wrong.

What this wrapper corrects

The canonical ust-edge-cases skill contains two legal errors. This file states the corrected rule; the canonical skill is NOT edited here (cross-job ownership).

Correction 1 — §13b reverse charge is NOT "services only"

The canonical skill says reverse charge (§13b) applies to services only and that a goods supply with a buyer USt-IdNr. uses the general intra-EU rule (§4a) at 0% without reverse charge. That is wrong.

UStG §13b ("Leistungsempfänger als Steuerschuldner" — recipient as tax debtor) shifts the VAT debt to the recipient for a defined list of goods and services, not services alone. The full scope, quoted from the statutory heading, is:

§13b Leistungsempfänger als Steuerschuldner (1) Der Leistungsempfänger ist Steuerschuldner für die von einem Unternehmer aus einem anderen Mitgliedstaat empfangenen Leistungen, soweit diese Leistungen in den folgenden Fällen erbracht werden: [list of goods AND services categories — see §13b Abs. 1 Nr. 1-11 UStG, incl. Werklieferungen, Bau- und Renovierungsleistungen an Immobilien, certain intra-community goods acquisitions, IT/consulting/construction services].

A goods supply to a customer holding a USt-IdNr. is therefore not automatically a plain §4a 0% intra-EU delivery — it may fall inside the §13b reverse-charge list (certain goods categories). The goods-vs-services split used by the canonical skill is an oversimplification; the full §13b Abs. 1 list must be consulted per transaction.

Correction 2 — intra-community delivery (igL) is NOT §4a UStG

The canonical skill cites the intra-community delivery as §4a UStG. That is wrong.

• Intra-community delivery of goods (innergemeinschaftliche Lieferung, igL) = UStG §4 Nr. 1b (tax-favourable intra-community supply), with the substantive requirement in UStG §6a (steuerfreie innergemeinschaftliche Lieferung, requires a valid USt-IdNr. and the two-stage test).
• §4a UStG is "Steuervergütung" (tax refund) — a different rule entirely and not the igL citation.

Sign-off gate

python3 scripts/validate_reviewed_by.py audits this skill. While the frontmatter carries the UNVERIFIED sentinel the audit reports the skill as unverified and exits 0; as soon as the frontmatter names a reviewer, the audit fails unless docs/reviews/ref-ust-edge-cases.md carries a filled Reviewed by:, Date: and Signature: line. Until then every consumer must treat this skill as UNVERIFIED.

Related

• Canonical implementation: skills/business-de/ust-edge-cases/ (skills-business-de-r3 owns it)
• Journal mapping: skills/business-de/skr-journal-mapping/
• Sign-off placeholder: docs/reviews/ref-ust-edge-cases.md