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)
- This can be done using the form provided
- 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:
- Download the form here , fill it out (or provide comparable proof) and mail the signed and stamped ORIGINAL to me.
- Let me know your VAT ID and correct address and business details here.
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.
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