{"id":30561,"date":"2026-08-20T12:43:15","date_gmt":"2026-08-20T10:43:15","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/international-clients-outside-the-eu-your-guide\/"},"modified":"2026-08-24T17:26:40","modified_gmt":"2026-08-24T15:26:40","slug":"international-clients-outside-the-eu-your-guide","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/international-clients-outside-the-eu-your-guide\/","title":{"rendered":"International clients outside the EU: your guide"},"content":{"rendered":"<p class=\"no-margin font-inter\">As soon as you provide a service across the border as a self-employed person, VAT gets more interesting. Especially with customers in so-called third countries &#8211; i.e. outside the EU &#8211; the VAT logic works differently than within the EU. Reverse charge, One-Stop-Shop, and Zusammenfassende Meldung (recapitulative statement) play no role here, or only a modified one.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">This article gives you the big picture. For the individual constellations (B2B, B2C, digital products, registration abroad), you&#8217;ll find the relevant deep-dive articles at the end of each section.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\"><i>Note: This article is intended for general orientation. Each individual case should be examined separately &#8211; especially where a possible registration obligation abroad is concerned.<\/i><\/p>\n<hr>\n<h2 class=\"font-degular\" id=\"h_351e3a3fd9\">What does &#8220;third country&#8221; actually mean?<\/h2>\n<p class=\"no-margin font-inter\">Third countries are all countries that do not belong to the European Union &#8211; for example, Switzerland, the United Kingdom (since Brexit), Norway, the USA, Canada, or the United Arab Emirates. Some EU territories are also treated as third-country territories for VAT purposes, such as the Canary Islands, the Channel Islands, or Helgoland.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">The EU \/ third country distinction matters because different rules apply to third-country transactions regarding place of supply, documentation requirements, and invoicing logic.<\/p>\n<hr>\n<h2 class=\"font-degular\" id=\"h_404dfb35ca\">The central question: where is my service taxable?<\/h2>\n<p class=\"no-margin font-inter\">VAT always depends on where a service is deemed to have been provided: the so-called place of supply. Only if the place of supply is in Germany does German VAT apply.<\/p>\n<p class=\"no-margin font-inter\">The VAT Act (UStG) distinguishes between<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>B2B (service to a business):<\/b> The place of supply is generally where the receiving business is located (\u00a73a Abs. 2 UStG).<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>B2C (service to a private individual):<\/b> The place of supply is generally where you as the providing business are located (\u00a73a Abs. 1 UStG).<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">These general rules are supplemented by numerous exceptions &#8211; and that&#8217;s exactly where the complexity lies.<\/p>\n<hr>\n<h2 class=\"font-degular\" id=\"h_2d464799fe\">B2B in third countries &#8211; the short version<\/h2>\n<p class=\"no-margin font-inter\">If you provide a service to a business in a third country, it is generally not taxable in Germany. You issue your invoice without German VAT and add a note indicating that the place of supply is abroad. Your customer handles the service according to the local law of their country.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\"><b>Important:<\/b> You must be able to prove that your customer is indeed a business. Unlike with EU customers, there is no uniform VAT ID for this &#8211; instead, you work with local documentation (company register extracts, certificates).<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">For certain services, the general rule does not apply &#8211; for example for real estate services, event services, or restaurant and transport services. You&#8217;ll find details in the deep-dive article: \u2192 <i><a href=\"https:\/\/help.accountable.eu\/en\/articles\/14734591-b2b-invoices-to-third-countries-how-to-bill-correctly\" target=\"_blank\" class=\"intercom-content-link font-inter\">B2B invoices to third countries: how to invoice correctly<\/a>.<\/i><\/p>\n<hr>\n<h2 class=\"font-degular\" id=\"h_c4be567e29\">B2C in third countries &#8211; the short version<\/h2>\n<p class=\"no-margin font-inter\">For private customers in third countries, the general rule is taxation in Germany. So you generally issue an invoice with 19% German VAT.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">The important exception is the so-called catalogue services (\u00a73a Abs. 4 UStG).<\/p>\n<p class=\"no-margin font-inter\">These include, for example, advertising services, consulting, rights licensing, data processing, staff secondment, or electronic services.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">In these cases, the place of supply shifts to your customer&#8217;s place of residence &#8211; and therefore potentially abroad. German VAT then no longer applies, and you need to check whether you are required to register in the relevant country.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">The full catalogue, examples, and the distinction from &#8220;standard&#8221; B2C services can be found here: \u2192 <i><a href=\"https:\/\/help.accountable.eu\/en\/articles\/14724647-b2c-transactions-in-third-countries-and-catalogue-services\" target=\"_blank\" class=\"intercom-content-link font-inter\">B2C transactions in third countries and catalogue services<\/a><\/i><\/p>\n<hr>\n<h2 class=\"font-degular\" id=\"h_16951420b6\">Special case: digital products<\/h2>\n<p class=\"no-margin font-inter\">If you sell digital products to private customers &#8211; such as e-books, online courses, apps, or SaaS subscriptions &#8211; the customer&#8217;s place of residence always applies as the place of supply (\u00a73a Abs. 5 UStG). Within the EU, this is handled by the One-Stop-Shop (OSS). Outside the EU, the OSS does not apply, and you need to check country by country whether a registration obligation exists.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">This case is particularly relevant for many self-employed individuals and has its own pitfalls: \u2192 <i><a href=\"https:\/\/help.accountable.eu\/en\/articles\/14724511-selling-digital-products-to-third-countries-what-you-need-to-know\" target=\"_blank\" class=\"intercom-content-link font-inter\">Selling digital products to third countries: what you need to know<\/a><\/i><\/p>\n<hr>\n<h2 class=\"font-degular\" id=\"h_c13a10e731\">When do you need to register abroad?<\/h2>\n<p class=\"no-margin font-inter\">If the place of supply shifts to a third country, this does not automatically mean you are required to register there &#8211; but it can. Thresholds and regulations vary widely: Switzerland has a worldwide turnover threshold of CHF 100,000, the UK has specific rules for digital services, and the USA operates with sales tax and nexus rules. If you regularly serve customers in a particular country, you should clarify this early on.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">An overview of the most important countries and their registration rules can be found here: \u2192 <i><a href=\"https:\/\/help.accountable.eu\/en\/articles\/14741649-vat-registration-abroad-when-do-you-need-to-register\" target=\"_blank\" class=\"intercom-content-link font-inter\">VAT registration abroad: when do you need to register?<\/a>.<\/i><\/p>\n<hr>\n<h2 class=\"font-degular\" id=\"h_f595074dd7\">Quick check: Three questions<\/h2>\n<p class=\"no-margin font-inter\">Before issuing an invoice to a third country:<\/p>\n<ol>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Is my customer a business or a private individual? (B2B vs. B2C)<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">What type of service is it? (standard service, catalogue service, digital service, special case such as real estate\/events)<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Where is the place of supply accordingly &#8211; and what does that mean for my invoice?<\/p>\n<\/li>\n<\/ol>\n<hr>\n<h2 class=\"font-degular\" id=\"h_f2af456d0d\">Conclusion<\/h2>\n<p class=\"no-margin font-inter\">Transactions with third-country customers aren&#8217;t complicated once you&#8217;ve understood the basic principle: it always comes down to the place of supply. In B2B, it usually shifts abroad without much fuss; in B2C, it often remains in Germany &#8211; except for catalogue and digital services, where things can quickly become international.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">If you work with customers abroad, it&#8217;s worth exploring the constellations most relevant to you. The linked deep-dive articles go into each topic in more detail &#8211; with examples, concrete recommendations, and the most important pitfalls to watch out for.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\"><i>If you have questions on these topics, feel free to reach out to our Tax Coaches at any time.<\/i><\/p>\n<p class=\"no-margin font-inter\">\n","protected":false},"excerpt":{"rendered":"<p>You work with customers outside the EU? Then it&#8217;s worth taking a closer look at VAT. We&#8217;ll show you when to invoice with or without German VAT &#8211; and when you might even face a registration obligation abroad.<\/p>\n","protected":false},"featured_media":0,"template":"","help_label":[448],"class_list":["post-30561","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>International clients outside the EU: your guide - Accountable<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accountable.eu\/en-be\/help-center\/international-clients-outside-the-eu-your-guide\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"International clients outside the EU: your guide - Accountable\" \/>\n<meta property=\"og:description\" content=\"You work with customers outside the EU? 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