Digital goods from third countries - sales tax?
November 17, 2015 | 25,00 EUR | answered by Tobias Heinrich
Hello,
I am a small business owner and I purchase DIGITAL goods from a third country. I receive the goods via email. The supplier naturally sends me an invoice without VAT. My question is, do I still have to pay 19% sales tax to the tax authority, since there is no import VAT on digital goods?
Example:
I purchase digital goods (e.g. Product Key) from a third country for €100.00 net - do I still have to pay 19% to the tax authority?
Thank you!
Dear questioner,
In the context of an initial consultation and your fee commitment, while observing the regulations of this forum, I would like to answer your question.
If the goods are to be considered as a delivery for VAT purposes, import VAT must be paid. It would need to be examined who brings the goods into the country.
If the goods are to be considered as other services for VAT purposes, German VAT is due, with the tax liability passing to you as a German entrepreneur who receives the service according to §13b UStG.
The next question would then be about input tax deduction.
I recommend that you seek comprehensive advice from your tax advisor on this matter. While cross-border transactions have been significantly simplified in recent decades, they still pose a sufficient number of pitfalls.
I hope this answers your question satisfactorily.
Kind regards,
Tobias Heinrich
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