We are aware that there can be many uses for containers - and these may be domestic or for export. Below we have compiled some useful information concerning Duties, Taxes and VAT in Germany and EU. The below is with regards to Trading deals.
If the unit is for export:
- There will be no VAT applicable.
- Importantly the responsibility is on the buyer to provide proof of export. There can also be differing rules depending on the country in which the container will be exported.
If the unit is for domestic use:
The Duties, Taxes and VAT will be dependent on whether the buyer/seller are EU entities when the containers are for domestic use.
There are three main scenarios:
1) The seller is an EU entity, the buyer is an EU entity from the same country: The VAT rate of the specific country applies (e.g. 19%VAT in Germany)
2) The seller is an EU entity, the buyer is an EU entity but from another country: No VAT applicable on the sales invoice, the buyer has to pay and declare VAT on the transaction in his country
3) The seller is a non-EU entity, the buyer is an EU entity: If the containers have not yet been officially imported: Customs declaration has to be made by the buyer, the buyer has to pay customs duties and import taxes of the country where the container is used for domestic use (in this case no VAT on the invoice of the seller)
4) The seller is an EU entity, the buyer is a non EU entity:
- if the non EU entity (buyer) has a VAT ID: See points 1) and 2) above
- if the non EU entity (buyer) does not have a VAT ID: VAT has to be charged by the Seller to the Buyer (who will not be able to claim the VAT back)
(the above is just for informational purposes and no legal advice)