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ICO25 & OWLS16

What is a private or business customer?

*Typically private customers are private individuals and non-VAT entrepreneurs.
Private persons are not employed (at universities or companies) e.g. Emeriti

For example orders for:
• a private person
• people who are not eligible for VAT deduction

**Typically business customers are VAT entrepreneurs or legal entity of public law (e.g. GmbH, including Universities and non profit academic institutions)

For example orders for:
• an employee of a company or a university
• people who are eligible for VAT deduction

Attention: If you are a business customer from the EU a valid VAT-ID is required