Responsible for the content:
According to § 55 Abs. 2 RStV
“All prices quoted are final prices plus delivery/shipping costs. Due to the small business status according to § 19 UStG, we do not charge sales tax and therefore do not show it.
Small entrepreneurs within the meaning of § 19 (1) UStG have the right to choose whether they want to pay turnover tax. If they decide not to pay the VAT, they do not need a VAT identification number. Accordingly, they do not have to provide a VAT identification number in the imprint. In addition, small businesses are often not entered in the commercial register, so that no details are required in this respect. However, if there is an entry in the register or if a VAT identification number has been issued, the relevant details must be provided. The sample is based on the assumption that no VAT identification number exists and that the operator of the website is not entered in the commercial register. The sample was also based on a journalistically and editorially designed offer, so that the provider identification according to § 55 para. 2 RStV was included separately.