Re: [96attendees] 96th IETF July 17-22, 2016, Berlin, Germany - Final VA T Invoice n° 00004005

[Jerome Martinez <[e-mail]>]

Le 09/07/2016 à 10:48, Mohammad Moghaddas a écrit :
>
> As far as I know based on my experience as a registered freelancer in 
> Germany, invoicing inside EU has two possibilities :
> 1. B2B: both parties have VAT ID mentioned on the invoice; EU VAT 
> reverse charge law applies and no VAT is charged on the invoice.
> 2. B2C: The seller will have its VAT ID stated on the invoice, and the 
> customer has to pay the VAT on the invoice.
>

For the records: no B2B/B2C difference, it depends on if you are subject 
to VAT or not.
Don't rely of B2B vs B2C.

> I, as a registered freelancer in Germany, have a valid VAT ID.
>

If you invoice less than 17500€ ("Kleinunternehmer"), this is not automatic.
https://www.gesetze-im-internet.de/ustg_1980/__19.html

You can be a freelancer in Germany without having a VAT ID.

> [...]