Beschaffung von Einreisedokumenten und die umsatzsteuerliche Behandlung der Leistungen eines Konsularservices

Die Beschaffung der Betreuung auf der Reise stellt eine gegenüber der bloßen Beschaffung des Touristenvisums eigene, selbständige sonstige Leistung dar.

Die von einem Unternehmer im eigenen Namen besorgte Betreuungsleistung ist nach § 25 Abs. 2 Satz 1 UStG 1993 steuerfrei, wenn die von ihm in Anspruch genommene Reisevorleistung durch ein Betreuungsunternehmen im Drittlandsgebiet bewirkt wird. § 25 UStG 1993 greift ein, wenn die Leistung gegenüber Endverbrauchern erbracht wird.

Die von einem Unternehmer im eigenen Namen für andere Unternehmen auf deren Rechnung besorgte Betreuungsleistung ist nicht steuerbar nach §§ 1 Abs. 1 Satz 1, 3a Abs. 1, 3 Abs. 11 UStG 1993, wenn die Betreuungsleistung durch ein Betreuungsunternehmen im Drittlandsgebiet erbracht wird.

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