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 for the following services:
Deliveries of work
Artistic services
Rights of use

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