VAT Rules

All trading for companies within the European Union is subject to VAT

VAT depends on:

• the customer

• the delivery address for the order

Customer types

1. A private person in the EU country of the shop
2. A non VAT registered Business in the EU country of the shop
3. A VAT registered Business in the EU country of the shop
4. A private person in the EU
5. A non VAT registered Business in the EU
6. A VAT registered Business in the EU
7. A customer from outside the EU

Who gets charged VAT and when ?

• All business with customer types 1,2 and 3 get charged VAT
• Customer type 4 gets charged VAT at the shop countries rate
• Customer type 5 gets charged VAT at the shop countries rate
• Customer type 6 gets charged no VAT if he provides his EUVATid and the delivery address is outside of the EU country of the shop. Otherwise full VAT at the shop countries rate is charged.
• Customer type 7 gets charged no VAT if the delivery address is outside the EU. If its inside the EU full VAT at the shop countries rate is charged

For all invoices that are excluding VAT proof of delivery has to be kept by the shop for 6 – 10 years depending on its location (UK 6 years afaik and germany is 10 years afaik)