VAT-free purchase within the EU

• For companies: Intra-Community supply
  If a customer from another EU country buys goods and provides a valid VAT identification number (VAT ID), the sale can be exempt from VAT (Section 4 No. 1b UStG in conjunction with Section 6a UStG). The prerequisite is that the goods are physically delivered to another EU country.

• For private individuals:
  As a rule, private individuals pay the VAT of the country in which the retailer is based. A VAT-free purchase is not possible for private individuals.

VAT-free delivery to non-EU countries

• Deliveries to countries outside the EU are exempt from VAT as they are deemed to be export deliveries (Section 4 No. 1a UStG in conjunction with Section 6 UStG).
• Prerequisite: The trader must provide proof that the goods have actually been exported (e.g. customs documents).

Legal basis and notes

1. Private individuals in non-EU countries:

   • Customers do not pay German VAT.
   • However, import duties or local taxes may apply in the destination country.

2. Entrepreneurs within the EU:

   • VAT-free intra-Community delivery is possible if the VAT ID is correct and the goods are delivered abroad.

3. Invoice requirements:
   For VAT-exempt deliveries, all necessary information in accordance with Section 14a UStG must be observed, including the VAT ID of the buyer and the indication "tax-free intra-Community delivery".