Who issues the invoice (private vs. business)
Invoices live in three layers on this platform. Knowing which layer is whose responsibility matters.
Layer 1 — Your membership
The platform (VOD-Records, Frank Bull, Friedrichshafen) invoices you monthly for your Seller membership. This invoice is issued by us, includes German VAT, and is available in your account billing page. See Invoices and VAT on membership.
Layer 2 — Your sales to buyers
This is where private vs. business matters.
If you are a private seller (private collector, no business activity)
You are selling from your own personal collection. You do not issue VAT invoices. The transaction is a private sale between two natural persons. You do not charge VAT, you do not have invoicing obligations under German VAT law for private sales.
You may, of course, give the buyer a simple receipt note if asked — but there is no legal invoice obligation.
If you are a small business / Kleinunternehmer (§19 UStG)
You are registered as a business with the tax office under §19 (small-business scheme). You issue simple invoices to buyers — name and address of buyer and seller, item, price, date, tax number — but you do not show VAT because you are not VAT-registered. A "§19 UStG" reference goes on each invoice. See Small-business scheme (§19 UStG).
If you are a full business (VAT-registered, gewerblich)
You issue full VAT invoices to buyers — including your VAT-ID, the VAT rate, the VAT amount and the net price. You collect the VAT and remit it to your tax office. You may also be eligible for §25a margin scheme (Differenzbesteuerung) for used records — see §25a Differenzbesteuerung.
Layer 3 — DAC7 reporting
Whether you are private or business, if you cross the EU DAC7 thresholds (30 sales OR €2,000 turnover within a calendar year), the platform reports your transaction volume to the tax authority. See DAC7 — what we report.
DAC7 reporting is not an invoice — it is a regulatory data submission. It runs independently of your invoice obligations.
What we provide
- A CSV export of your sales history per year — useful for your tax records, even if it is not an invoice
- Buyer name and address per order (with their consent under the platform's privacy policy) — needed for your invoice if you issue one
- Your monthly membership invoices from us
What we don't provide
- We do not issue sales invoices on your behalf
- We do not file your VAT return
- We do not give tax advice — please consult a tax advisor (Steuerberater) for your specific situation
This is general information, not legal or tax advice. Your specific tax obligations depend on your status, your country and your situation. Consult a Steuerberater (tax advisor) for binding guidance.