• Companies based in another EU country (outside Germany)
  
• A valid VAT identification number (VAT-ID/USt-IdNr.) is required
  
• The goods must be delivered to an EU country abroad

• No, a tax-free intra-community supply is only possible if the goods are shipped directly to another EU country.
  
• If you pick up the goods yourself or use a German delivery address, we are required to charge the German VAT (19%).
  

• Your VAT ID number is automatically verified via the EU VIES system
  
• If your number is invalid, tax-free shopping cannot be processed
  
• Check your VAT ID number here in advance:EU VIES Check

• No, there is no minimum order amount. Even small orders can be tax-free if all requirements are met.

• Your invoice includes the net price without VAT as well as the note:
  
  „Tax-free intra-community supply according to § 4 No. 1b UStG“
  
• Your and our VAT identification number must be stated on the invoice

• No, tax-free delivery is only possible for companies with a valid VAT ID number.
  
• Private customers must always pay the statutory VAT of the respective country

• No , German companies must always legal value-added tax (19 %)numbers
  
• The tax-free intra-community supply applies only to companies based in outside Germany in another EU country
  
• If you are a German company placing an order for the intra-company exportif you want to make, you have to take care of theRefund of VAT through the tax officetake care

• After registration, we will verify your information and cross-check it with official data, as we are legally required to do so.
  
• The review and activation of your B2B account mayweekdays up to 24 hourslast
  
• You will be sent byEmail informed, as soon as your account has been successfully activated
  
• Only after activation will you see theNet prices without VAT in the checkout area/checkout and can shop tax-free

• The product prices in the shop are by defaultincluding VATdisplayed
  
• The gross price including VAT is initially displayed in the shopping cart as well
  
• Only in theCheckout area (Checkout) The VAT will be automatically deducted once your B2B account has been activated and a valid VAT ID / tax number is provided. The final Net price without VAT. will therefore only become visible in the checkout/payment area

Prepayment

Bank Transfer

Credit and debit cards:

Visa

Mastercard

American Express

Maestro

Wallets:

Apple Pay

Google Pay

Country-specific payment methods:

Bancontact (Belgium)

EPS (Austria)

iDEAL (Netherlands)

Instant bank transfer:

Klarna Pay Now

A tax-exempt intra-Community supply in accordance with§ 4 No. 1b UStGcan in all EU Member States will be carried out provided the buyer has a valid VAT identification number (VAT ID) and the goods are actually delivered to the respective country.

The following EU countries are eligible for tax-free deliveries:

Belgium

Bulgaria

Denmark

Estonia

Finland

France

Greece

Ireland

Italy

Croatia

Latvia

Lithuania

Luxembourg

Malta

Netherlands

Austria

Poland

Portugal

Romania

Sweden

Slovakia

Slovenia

Spain

Czech Republic

Hungary

Cyprus

Important notes:

TheDelivery address must be located in one of these countries (a delivery within Germany is not exempt from tax)

TheCustomer must have a valid VAT ID number, which over theEU VIES system checked will and matches the business address.

If the VAT ID number is invalid or subsequently cancelled , the German VAT (19%) must be recalculated.

Yes, service offerings such asRepairs, Inspections, and Sensor Cleaningsfor B2B customers from the EU (outside Germany) with valid VAT ID No. are without German VAT calculated.

The invoice will be issued after theReverse charge procedure (§ 13b UStG) . That means:

No German VAT on the invoice

The customer is obliged to pay the value-added tax in their own country

The following note must appear on the invoice:

"Tax liability of the recipient of the service – Reverse charge procedure according to § 13b UStG"

AlsoSpare Parts , which are installed as part of the repair, are included in the service and will be also without VATcalculated.

We sell used Nikon cameras, lenses, and accessories both withStandard taxation (incl. VAT shown separately) as well as with Differential taxationaccording to § 25a UStG.

Used goods with standard taxation

• For these products, VAT can be shown separately
  
• B2B customers from the EU (with valid VAT ID/ VAT number)can purchase the goods VAT-free
  
• The value-added tax is included in theCheckout / Automatically deducted at checkout, and the net price displayed

Used goods with margin scheme taxation (§ 25a UStG)

• These items were purchased from private individuals.
• 
  There isno identifiable VAT, therefore no tax can be deducted for B2B customers either
  
• The price remains the same for all customers, regardless of tax status

📌Important notes:

Whether a used product taxed according to standard rules or taxed on the margin is, willclearly indicated on the product page

In the checkout, only the price for used items with standard taxation changes , if the customer as tax-exempt B2B customer is registered

Differentially taxed items always remain at the stated price