Any VAT incurred will be charged when you purchase Credits, depending on the local laws of the country specified in the billing address. As shipping costs at Pingen do not include VAT, any VAT will be charged directly when Credits are purchased.
For customers from Switzerland, Swiss VAT will be charged directly on the purchase of credits and subsequently shown accordingly on the purchase receipt.
For customers outside of Switzerland, Pingen applies the so-called reverse charge procedure. In this case, no VAT is charged on the purchase of Credits from Pingen. Instead, the purchase receipt contains a reference to the reverse charge procedure together with all the necessary information. The customer must pay the VAT directly to the respective tax office at the locally applicable VAT rate.
Where can the VAT number be entered?
The VAT number can be stored under the menu item "Organisation Administration" >"Billing & Credits" in the billing details section. A VAT number can only be entered when using a business address.
The VAT number cannot be changed afterwards. If you want to use a different VAT number, please create a new Organisation or contact Support.
Indication of the VAT number in billing documents
In all billing documents such as invoices, purchase receipts or credit-note receipts, the VAT number is listed for tax purposes.
VAT levy per country
VAT for companies based in Switzerland and Liechtenstein
For companies based in Switzerland or Liechtenstein, a VAT of 7.7% is charged directly when Credits are purchased.
Entering a VAT number is optional for these countries.
VAT for companies based in the EU (Reverse Charge)
For companies based in the EU the «Reverse Charge» procedure applies. Thus no VAT is charged by Pingen but the VAT must be paid by the company directly to the relevant tax office independently.
For companies based the EU, it is mandatory to provide the VAT number.
VAT for companies based outside the EU (Reverse Charge)
For countries outside the EU, also the «Reverse Charge» procedure is used. No VAT is charged by Pingen. This means that companies with the registered office outside the EU must inform themselves about the VAT rules that apply to them.
Also for companies outside of the EU it is mandatory to provide a VAT number.