Value added tax on price indication and invoicing for eBooks to individuals from third countries
April 16, 2015 | 40,00 EUR | answered by Anton Pernitschka
Dear Sir or Madam,
I am a small business owner according to § 19 UStG and would like to offer eBooks for sale to individuals worldwide in an online shop.
Regarding pricing and invoicing to individuals from third countries (countries outside the EU), I have the following questions:
1. Do I have to calculate sales tax and if so, how?
2. How should I inform about the (possibly missing or country-specific) sales tax on the website? In my understanding, according to § 1 (1) PAngV, the total price including sales tax must be stated, and according to § 2 (2) 1. PAngV, a note that the sales tax is included must be provided.
3. How should a note on the invoice regarding sales tax be structured?
Thank you in advance for your response.
Dear inquirer,
In the context of an initial consultation and your fee commitment, in accordance with the regulations of this forum, I would like to answer your questions.
As a small business owner within the meaning of § 19 UStG, you can opt out of showing and remitting sales tax, but you are also excluded from claiming input tax from invoices of other entrepreneurs.
In your case, it should be noted on the website that sales are calculated without showing sales tax. A reference to any included sales tax in the invoice amount should not be included.
The invoice should include the following note: "Sales tax exempt due to the small business regulation according to § 19 UStG."
The response was provided based on the information you provided. Missing or incorrect information about the actual circumstances can affect the legal outcome.
Kind regards,
Anton Pernitschka
Tax advisor
... Are you also interested in this question? 
