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VAT for orders in the UK as a small business according to § 19 UStG.

March 1, 2010 | 15,00 EUR | answered by Michael Herrmann

Hello,

I am a small business owner according to § 19 UStG, therefore exempt from VAT.

My question: Do I have to pay the VAT for orders in the UK or can I place orders there with my tax number to avoid paying the VAT?

Best regards

Michael Herrmann

Dear questioner,

First of all, thank you very much for your inquiry, which I would like to answer based on the information provided and in the context of your initial consultation. The response is given according to the description of the situation. Missing or incorrect information about the actual circumstances can affect the legal outcome.

As a small business owner, you are treated as a private individual in the VAT system. Therefore, you generally do not have the option to purchase goods without VAT. Providing a tax number alone is not sufficient, especially in the case of intra-community trade where a VAT identification number is required, which you as a small business owner do not have.

The delivery to Germany is subject to VAT in Germany according to § 3c of the VAT Act, if the supplier exceeds the delivery threshold of €100,000 or waives its application. In this case, German VAT is payable instead of British VAT. You cannot avoid paying it.

I hope that this information has given you a first overview of the situation and remain

Yours sincerely,

Michael Herrmann
Dipl.-Finanzwirt (FH)
Tax advisor