Net / Tax Calculation
Tax rates, reverse charge and special cases.
A B2B shop thinks in net terms. Prices are therefore typically displayed without VAT.
It follows that prices are also managed in net in the shop (background: the ERP keeps prices this way and deviating from this often leads to unwanted rounding differences).
The price is displayed in net in the following places. If it is a purely commercial shop, the operator may also dispense with the "plus VAT" addition on every product.
We also show net prices in the cart.
A display of taxes or gross prices at product level (line items) does not take place.
In the totals display, however, taxes are then displayed and also calculated.
The normal rules of tax calculation then apply here. This is on the one hand legally required and on the other hand also necessary for the proper processing of online payment methods such as PayPal.
Configuration of tax calculation
In the following example, let's assume that the shop operator is based in DE.
TIP
The country of the delivery address, not the billing address, is always used for tax calculation.
TIP
The shop operator must adjust the tax rates in accordance with their business volume in the delivery country. When threshold values are exceeded, the VAT rate from the DE perspective is no longer used, but rather that of the delivery country. This must be discussed. However: if they deliver to a company in an EU country or to a third country, the VAT liability passes to the buyer (reverse charge procedure).
TIP
We assume that the buyer is a company with a VAT ID.
- DE: Taxes are calculated
- EU country: No taxes are calculated
- Third country: No taxes are calculated
VAT ID / Checking the ID / Intra-community delivery
If a company wants to deliver to another company within the EU without showing and collecting VAT, it must have the VAT ID on file and also verify that it belongs to the address of the orderer.
This is currently a manual process in TradelinePro (Shopware). The syntax is checked, but a substantive verification does not currently take place.