> For the complete documentation index, see [llms.txt](https://help.sipgate.de/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.sipgate.de/cloud-telefonanlage/en/account-management/vertrage-rechnungen-und-preise/welche-mehrwertsteuer-faellt-bei-einem-wohnsitz-ausserhalb-deutschlands-an.md).

# Which value-added tax applies if you reside outside Germany?

#### **Companies from EU member states**

When the VAT identification number is provided, the invoice is issued without VAT. The VAT ID must also be provided when placing the order.

#### **Businesses and private individuals in third countries (non-EU member states)**

Sales to private individuals and businesses in third countries are generally in Germany **not subject to VAT.** These are tax-exempt deliveries.

{% hint style="info" %}
**Important:** Taking this into account for the connection fees and your credit balance is unfortunately not possible. Here, VAT is always shown.
{% endhint %}


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