Foreign Contracts

FOP FEA contracts: form, details, currency control, common mistakes

Sections

  • Contract form

    For FEA services an invoice + act or a public contract (offer) suffices. Written form is needed to prove export to the bank/tax authority.

  • Mandatory details

    Parties with details (USREOU/foreign code), subject, price and currency, payment procedure, governing law, document language.

  • Currency control

    Export revenue crediting deadline — 365 days (from 2024). Overdue — penalty per day. Track via your bank.

  • Tax nuances

    Service export by group-3 FOP — normal rate; VAT — out of scope (place of supply depends on service type).

  • Common mistakes

    Contract without an act (bank needs more than an invoice), invoice/credit amount mismatch, wrong payment-purpose code.

Keep a package per payment: contract + invoice + act + SWIFT confirmation — your «immunity» during an audit.

Über Auslandsverträge

Auslandsverträge — FOP-Außenhandelsverträge: Form, Details, Devisenkontrolle. Einzelunternehmer: FOP-Tools. Nutzen Sie unsere Tools ohne Registrierung oder Softwareinstallation. Alle Berechnungen erfolgen in Ihrem Browser — Ihre Daten werden nie an einen Server gesendet.