Calculation of the value added tax

Within the EU, the payment of VAT depends on many factors and is therefore relatively complicated. In the following article, we will show you how digital and physical products and seminars are taxed differently.

Taxation of digital products

For digital products, the VAT applicable in the respective country of the purchaser has been calculated and paid since January 2015. The sales of all private customers in other EU countries are settled via the simplified "Mini-One-Stop-Shop Procedure" (= MOSS)".

Example

When a customer from France buys a digital product online from us, VAT is incurred in France at the standard rate of 20% (5.5% for e-books) and is paid to the French tax authorities.


Taxation of seminars

The question of which country the seminars are taxed in for VAT purposes basically depends on where the seminars take place. If the location of the seminars is abroad, the taxation of the seminars is based on the national laws of this country.

Example

German buyer resident in Germany purchases a ticket for a seminar in Austria. As the seminar takes place in Austria, it is subject to Austrian VAT (20% VAT).


Composition of the payment amount with and without taxes

Cell

Net

(Business Customers)

Gross

(Private buyers)

Customer

Gross

(Payment amount)

Tax

Net

Gross

(Payment amount)

Tax

Net

Germany (19%)

119€

19€

100€

100€

15,97€

84,03€

Austria (20%)

120€

20€

100€

100€

16,67€

83,33€

Hungary (EU) (27%)

127€

27€

100€

100€

21,26€

78,74€

Switzerland (Nicht-EU) (0%)

100€

0€

100€

100€

0€

100€

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