No VAT is charged for:
- all resellers and other business customers from EU countries apart from Germany having provided a valid VAT-ID
- Swiss customers
- customers from outside the EU
VAT is charged for
- customers from the EU who don't have a valid VAT-ID
- resellers and business customers from Germany, independent from VAT-ID (German customers with VAT-ID usually are eligible for regular VAT/tax refund)
Swiss and Liechtenstein customers are free from paying VAT until December 31st 2017. Legislation will change there on Jan 1st 2018, which means we have to charge the VAT rate there as well - unless you provide us with a UID.