Regarding the VAT charge on your invoice:
Please note that the services provided involve the rental and use of a specific photo studio (raw studios.) located in Germany.
Under European tax law, this is classified as a service connected with immovable property.
According to Article 47 of the EU VAT Directive (Council Directive 2006/112/EC), the place of supply
for such services is strictly the location where the property is situated. This specific rule overrides the general B2B rule (Article 44).
Therefore, the transaction is subject to German taxation laws (Section 3a para. 3 No. 1 UStG), and we are legally required to charge 19% German VAT.
The Reverse Charge mechanism cannot be applied in this case.
You may be eligible to reclaim this VAT via the cross-border VAT refund procedure.
Examples on how to reclaim the VAT:*
- EU Clients (FR, ES, IT, NL, PL): You can reclaim the 19% German VAT through your local tax authority’s electronic portal via the EU VAT Refund procedure (Directive 2008/9/EC). Deadline: Sept 30th of the following year.
- UK Clients: Since the UK is a non-EU country, you must apply for a refund directly with the German Federal Central Tax Office (BZSt) under the 13th Directive procedure. Deadline: June 30th of the following year.
* The VAT & Export Refund Disclaimer
Important Notice: raw studios. is not a German tax advisor (Steuerberater) or a customs official. The information provided regarding German VAT (UStG), export certificates (Ausfuhrbescheinigungen), and refund procedures is for general educational purposes only.