according to § 3 para. 1b UStG, a person has taken his vehicle from the company’s assets at the beginning of the year in order to transfer it to his private assets. the person is liable to VAT and has also bought the car with VAT and asserted the pre-tax. how does he record this and how should he record this in his account? how should he handle the VAT? would he have written himself an invoice? what if he sold the vehicle to a private person? then he must do doc h do not identify or transfer VAT….