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IMPORTANT NOTE ABOUT NEW GERMAN TAXATION LAW REQUIREMENTS - CHANGES AS OF 2010:

Starting in 2010, new requirements have been added to German tax law, when billing to businesses abroad:

EU business customers:

  • MUST provide their VAT ID for billing purposes along with their accurate and complete billing address

Businesses based outside the EU:

  • MUST provide current, official proof of being a tax-registered business in their home country, together with their tax-number
    • This can be done using the form  provided
      (or by providing similar official documentation from the authorities in your contry, containing all the data required in the form)
    • The documentation must be forwarded as original, in paper to my address
    • It must be provided in a language of one of the EU memberstates
      (i.e. English, German, French, Spanish etc. is acceptable)
    • It must be current
      (not older than ONE year)
  • NOTE: If the VAT ID or this proof is not provided by you in a timely manner, the amount invoiced is subject to an additional charge of 7% resp. 19% VAT (Value-added tax, current as of Jan-2010; rate depends on the service rendered).

In summary:

If your business is based outside of Germany:

  • The above DOES apply to you!
  • If the VAT ID or the proof as outlined above
    • IS provided, VAT will not be charged.
    • IS NOT provided, VAT will be charged.

If you are a business customer, you can avoid being billed VAT.
To do so:

A personal note about this procedure:

This new requirement was not my idea, but I am subject to the legal requirements - whether I like world government or not. Otherwise the VAT would have to come out of my own pocket.

Some links (in German):

Statement of the German tax authorities (pdf)

Umsatzsteuergesetz (UStG) about taxable turnover §1

Umsatzsteuergesetz (UStG) about the place of service §3a

Note: Generally I am not selling pictures as such, but am granting licenses to use images. You can read up further details here.

Back to Extras

Customer Comments

"It’s been a pleasure working with a true professional. ... [one] who truly understands that pressing the shutter release button is but a small part of the whole."

Gary (Managing Editor, BOARDS)
Magazine Article

"In light of the really bad conditions and the short time we had available the photos turned out sensational!"

Martin (JP)
Catalog Photoshoot

Food for Thought

Any story sounds true until someone sets the record straight.
Solomon (Prov 18:17)

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