Taxes » Value Added Tax » Transactions from Germany

An artist sells and delivers a work of art from Germany to a gallery in France.

A musician from Germany signs a contract for a performance with an orchestra based in Greece. 

A photographer based in Germany grants a private individual in Sweden the right to use a photograph.

In which cases does the reverse-charge procedure apply? Does it make a difference whether a work of art is delivered to a country inside or outside the EU? Does a small business owner (Kleinunternehmer) who hires a dancer from abroad have to pay value added tax? Under what conditions are performances by musicians from abroad exempt from value added tax? Does it make a difference whether an artist from Germany sells a painting to a private individual or a gallery abroad? When should a value added tax identification number (VAT ID) be indicated on the invoice?

These and other questions will be answered in this section.

Information on deliveries or services from artists based abroad to recipients based in Germany can be found here.