Zero-rated intra-Community supply (EU) · § 6a UStG

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How it works

Four steps from account creation to the net invoice – your VAT ID is validated in real time against the official EU VIES database.

1

Create a business account

Register at clubmartin.de, enter company name and billing country within the EU.

2

Enter VAT ID

Add your VAT ID under Account settings. We verify it live via VIES.

3

Shop at net prices

Switch the customer type to „Business“ at the top right – all prices are displayed without German VAT.

4

Checkout at 0 % VAT

The checkout shows the zero-rated intra-Community supply hint, invoice goes out net – you declare the acquisition tax in your country.

Already placed an order with 19 % German VAT? Please contact our customer service. If your VAT ID was valid at the time of ordering, we re-issue the invoice as a zero-rated intra-Community supply and refund the VAT portion.

02

Who qualifies?

Three criteria. All of them are checked automatically during the ordering process – no form, no paperwork.

Business customer

The company name field must be filled. Private consumers (B2C) in the EU are billed with German VAT under the One-Stop-Shop regime – this is handled automatically.

Valid VAT ID

VAT ID issued by your home country, verifiable via the EU VIES system (ec.europa.eu/taxation_customs/vies). We log the verification result per order.

Billing address in EU (not DE)

The invoice address must be located in one of the 26 EU member states outside Germany. German businesses pay the regular 19 % VAT – a reverse charge within Germany is not applicable to goods.

Supported EU member states: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden.

Not EU: Switzerland, Norway, Liechtenstein, United Kingdom and all other third countries fall under export delivery (§ 6 UStG).

03

What appears on your invoice

Every invoice carries the mandatory information required for your bookkeeping and your EC Sales List (recapitulative statement).

Invoice content (zero-rated intra-Community supply)

Our VAT ID

DE 343 383 061
Clubmartin, Am Ecksoll 1b, 22145 Stapelfeld, DE

Your VAT ID

Printed on the invoice exactly as entered in your account, including country prefix.

Legal notice

„Steuerfreie innergemeinschaftliche Lieferung · § 6a UStG“
Acquisition tax is owed by the recipient.

Total

Net = gross · VAT 0 € · shipping also net.

ZUGFeRD & XRechnung included: every invoice is additionally shipped as a hybrid PDF-A/3 with embedded ZUGFeRD-2.3 XML (EN 16931). You can book it directly in SAP, DATEV, Lexware, Odoo, Xero & Co. without manual re-typing.

04

Your tax treatment at home

The intra-Community acquisition is declared in your home country at the applicable local VAT rate – and simultaneously claimed back as input VAT if you are entitled to deduct it. For most companies the effect is cash-neutral.

1. Record the acquisition

Book the invoice amount as an intra-Community acquisition at your country's VAT rate (e.g. FR 20 %, IT 22 %, AT 20 %, NL 21 %).

2. Deduct input VAT

The same amount is claimed back as input VAT in the next return – effect for VAT-liable businesses: zero.

3. EC Sales List

We submit a recapitulative statement (ZM) to the German authorities with your VAT ID and the net value. Your home-country equivalent (DEB/INTRA/VIES-Listing) matches our data.

Important: this page summarises the current German VAT law (UStG) as it affects us as supplier. For the correct treatment of the acquisition in your country, please check with your local tax adviser – declaration thresholds, rate differences (standard / reduced) and transaction-code mapping follow national rules.

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FAQ

What if I don't have a VAT ID yet?

Then you cannot be billed as a zero-rated intra-Community supply. The order runs with 19 % German VAT (B2C via One-Stop-Shop) – you still receive a proper invoice. You can request a VAT ID from your local tax authority; once received, add it in your account and future orders will automatically run at 0 %.

What does VIES verification check?

VIES is the EU Commission's official database. We check whether your VAT ID is currently active for intra-Community trade, that country prefix matches your billing country and that your company name is on record. The verification result (including VIES reference number) is stored with every order – this is our proof of due diligence in a tax audit.

Does this also apply to shipping costs?

Yes. Shipping is a dependent ancillary service to the goods and therefore shares the tax treatment of the main supply. Shipping is also invoiced at net (0 %) for intra-Community supplies.

What if my VAT ID is suspended at the time of my order?

If VIES reports your number as suspended / invalid at the moment of checkout, we are legally forced to charge 19 % German VAT. Please check with your local tax authority. Once the VAT ID is active again, we gladly re-issue the invoice as a zero-rated supply and refund the VAT portion – just reach out to our customer service.

Is „reverse charge“ and „intra-Community supply“ the same thing?

Not quite – the terms are often mixed up colloquially, but legally they differ. „Reverse charge“ (§ 13b UStG) specifically describes services where the tax liability shifts to the EU recipient. The goods we ship fall under the zero-rated intra-Community supply (§ 6a UStG, Art. 138 of the VAT Directive). Economic effect for you is identical: 0 % VAT and acquisition tax at home.

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