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:

• 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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