Other services in the sense of value-added tax law are services where no delivery of goods takes place (§3 para. 9 UStG). For a correct value-added tax treatment of items that are not physically shipped, it is therefore necessary to specially mark these via item attributes. However, it is not sufficient here to mark items generally as Other service, since a further distinction is necessary here in value-added tax law. For this reason, there are two different options, of which in the case of an other service only one of the options should be chosen, depending on which paragraph of §3a applies. The two options Other service pursuant to §3 para. 1 or 2 and MOSS are explained here.
