4.1 As a rule, value-added tax will be applied using the “taxation on the margin” scheme pursuant to Section 25a German Value-Added Tax Act (UStG) (margin scheme re Articles 313, 326 or 333 of the EC VAT Directive 2006/112/EC). In other words, the legally mandated rate of VAT will be applied only to the following components of the “purchase price” as defined under Clause 3.1: the buyer’s premium, the resale rights tax, and the costs of shipping/transport insurance. “Taxation on the margin” is a special type of tax treatment provided by law for commerce in used merchandise. In this case, the amount of VAT will not be separately itemized on the invoice. Thus, no deduction of input tax will be possible.
4.2 The Buyer may explicitly request that, in deviation from Clause 4.1, VAT be applied to the invoice in the standard manner. The amount of VAT due will then be assessed based on the total invoice amount and separately itemized on the invoice. Deduction of input tax will be possible in this case.
4.3 Taxation on the margin pursuant to Clause 4.1 above may not be applied to goods marked as subject to “standard taxation” in the Online Shop (i.e. goods consigned subject to standard VAT, goods imported from a non-EU country from a tax perspective). In this case, the legally mandated rate of VAT will be included in the invoiced price.
4.4 For deliveries to the rest of the Community Territory of the EU (intra-Community deliveries), businesses may request a VAT-exempt invoice pursuant to Section 6a German Value-Added Tax Act (UStG) by providing their VAT ID number to prove their commercial status.
4.5. For deliveries outside the European Union (export deliveries to a Non-EU Country from a tax perspective), the Buyer may request the issuance of a VAT-exempt invoice in accordance with Section 6 German Value-Added Tax Act (UStG). The purchaser will be responsible for paying tax and customs duties on the delivered goods in accordance with local regulations in the destination country.