On 1 January 2025, Royal Decree 1055/2022 will introduce a labelling requirement for packaging in Spain, which will present companies with new challenges. From this date, all packaging that can be categorised as household waste must be clearly labelled with recycling information. This not only affects Spanish companies, but also anyone who exports products to Spain.

But why is this change necessary? Spain has set itself targets to promote environmental protection and improve recycling rates. The labelling requirement is intended to make it easier for consumers to dispose of packaging waste correctly, which should contribute to higher recycling rates and a more efficient circular economy.

These new regulations will have a direct impact on you if you export packaged products to Spain that are generated there by private end consumers. Regardless of whether you use plastic packaging, paper packaging or glass containers – specific labelling requirements will apply to each type of packaging from 2025 and must be met. It is therefore high time to review and adapt your packaging to meet the new requirements.

The labelling obligation applies to all so-called ‘household packaging’ – i.e. packaging that typically accumulates with end consumers in private households. In Spain, the term ‘envases domésticos’ is used for this. This means that food packaging, beverage packaging as well as packaging for household goods and consumer goods are affected by the regulation.

If you export packaging to Spain or sell your products there, you must ensure that the packaging is correctly labelled. This applies not only to the outer packaging, but also to all packaging components. This includes, for example, labels, plastic sleeves or boxes that wrap the product. Even if your packaging consists of different materials, you are obliged to attach the appropriate disposal labelling for each material.

An example: Your packaging consists of a glass bottle with a plastic lid. In this case, you must affix two symbols to the packaging – one for the glass container (green container) and one for the plastic lid (yellow container). If the packaging consists of several materials that cannot be separated from each other (e.g. composite materials), you must use the symbol for the material with the largest proportion by weight.

The labelling must be clearly visible, legible and permanently affixed to the packaging. Minimum size and design requirements must also be met to ensure that the information reaches the consumer clearly and unambiguously.

In order to fulfil the new legal requirements in Spain, you must label your packaging with special symbols for waste separation. These symbols inform consumers in which containers they should dispose of their packaging waste. You can either develop a symbol yourself or use existing symbols.

In Spain, packaging waste is sorted into four main fractions, for each of which different containers are provided:

• Yellow container: Plastic and metal packaging (e.g. drinks cans, plastic bottles)
• Blue container: Paper and cardboard packaging (e.g. cardboard boxes, paper packaging)
• Brown container: Compostable packaging (e.g. biodegradable packaging, organic waste)
• Green container: Glass packaging (e.g. glass bottles, jam jars)

For each of these fractions, you must affix appropriate waste separation symbols to your packaging. If it is not possible to use the official colours for labelling (yellow, blue, brown, green) for design reasons, you can also use black and white variants. In this case, however, you must mention the relevant container in writing to avoid any misunderstandings during disposal.

The new labelling regulations in Spain not only require a symbol to be displayed, but also that it meets certain requirements. To ensure that everything is legally correct and remains clearly recognisable for consumers, there are some important requirements that you must observe:

• Minimum size and visibility: Each labelling symbol must be at least 8 mm in size. Ideally, you should use a size of 10 mm to optimise legibility. The symbols must be clearly visible on the packaging and must not be obscured by other design or packaging elements.
• Colour specifications: The official recommendation is to label in the colours yellow, blue, brown and green, according to the respective disposal fraction. If this is not possible for design reasons, you can use black and white or other colour variants.
• Special rules for composite packaging: If your packaging consists of several materials that cannot be separated from each other, indicate the material with the largest proportion by weight. This allows consumers to dispose of the packaging correctly.
• Reusable and compostable packaging: Reusable packaging, such as cans or bottles, must also bear the symbol of the deposit return system (DRS). Compostable packaging must be labelled ‘Do not discard in the environment’ and be certified in accordance with UNE EN 13432:2001 or a comparable standard.

Note: A transitional period applies to products and packaging for which it can be proven through traceability that they were produced, manufactured, purchased or imported in an EU member state before 1 January 2025. These may be marketed without labelling until the stocks expire, but within 6 months at the latest.

The mandatory labelling of packaging in Spain brings new challenges, but also opportunities for companies. With clear guidelines on waste separation and disposal, the legislation aims to improve the recycling process and raise environmental awareness among consumers.

For you, this means adapting your packaging in good time and fulfilling the legal requirements. By implementing the new rules, you not only contribute to a cleaner environment, but also strengthen your customers’ trust in your sustainability efforts.

Commercial packaging is also subject to system participation in Spain since January 2025. While this obligation previously only applied to household packaging, commercial and industrial packaging is also affected now.

So that you can prepare in good time and fulfil all the new requirements, have a look here.

The Danish parliament has approved the delegation of responsibility for packaging and single-use plastic products to companies placing them on the market, based on the polluter-pays principle. This means a significant redistribution of the costs of recycling: what was previously borne by citizens will now be transferred to manufacturers.

Companies placing packaging on the market must now bear the costs of collecting and sorting household waste and participate in programmes to reduce packaging waste and promote recycling. The EPR for packaging applies to all types of packaging, regardless of whether it is plastic, glass, wood, metal, cardboard, paper, etc. In Denmark, a distinction is also made between three types of packaging: primary and sales packaging, secondary packaging and multipacks, and tertiary and transport packaging. It is estimated that around 41,000 companies will be affected by this regulation. In addition, charges will be introduced for the disposal of single-use plastic.

There are exceptions for smaller manufacturers: They can be exempted from producer responsibility unless they import packaging from abroad. A small business is any company that employs fewer than ten people and has an annual turnover of less than 15 million DKK. This regulation will be reviewed again in 2027.

A registration obligation for packaging according to the Danish regulation (Bekendtgørelse om registrering og indberetning af emballage) in the Danish producer register existed until 31 August 2024.

On 20 September 2024, an additional regulation (Bekendtgørelse om visse krav til emballager, udvidet producentansvar for emballage samt øvrigt affald der indsamles med emballageaffald) was published. This new regulation extends the previous regulations and is expected to come into force on 31 December 2024.

According to this new regulation, there are further deadlines for companies that place packaging on the Danish market:

• All manufacturers must have joined a collective system by 14 January 2025.
• Producers must report the packaging quantities actually placed on the market in 2024 by 1 June 2025. Simplified reporting is available for manufacturers who place less than 8 tonnes of packaging on the Danish market per year.

You are obliged to register your company with Dansk Producent Ansvar DPA and report your packaging volumes for 2024. In addition, you must have participated in a collective system by 31 August 2024 and appoint an authorised representative. Missed this important deadline? Don’t worry! We can help with our licensing service!

This policy decision aims to identify those in the value chain who have the greatest influence on packaging design. It is an important step towards improving waste management and recycling in Denmark and strengthening the circular economy.

In order to reduce the impact of packaging and products on the environment, Finland has adapted its EPR (Extended Producer Responsibility) regulations. Registration with a collective system has been mandatory in Finland since 2024, whether for big players or newcomers. By removing the exemption limit for companies with a turnover of less than one million euros, Finland is taking a major step towards protecting the environment and resources. The adjustment in the Finnish definition of a producer is entirely in line with EU regulations.  

This means that all companies in Finland, regardless of their turnover or size, must now fulfil their extended producer responsibility for their packaging.  

There are also changes in the area of service and agricultural packaging. Producers or importers of service packaging, such as pizza boxes or coffee-to-go cups and agricultural packaging intended for agricultural products, now also fall under the definition of producer in the Finnish Packaging Act. Since then, the producer is responsible for the packaging, not the companies that actually fill the packaging and hand it out to customers. The regulation relieves the burden on small shops and restaurants. 

If you are a foreign company packaging products for the Finnish market or importing packaged products and have a permanent location or branch in Finland or sell packaged products from abroad to Finnish end customers, you are responsible for fulfilling your Finnish EPR obligations.  

Your obligations include registering with a collective system such as Rinki (where you pay a one-off registration fee and annual customer fees) and preparing an annual report on the quantities of your own packaging waste for the Finnish authorities. You also pay annual recycling fees depending on your packaging volumes. If you do not register with a collective system, you are free to set up your own system for collecting, sorting and recycling your packaging, but this involves a lot of bureaucracy.

Saving fees with recyclable packaging? It’s possible! To encourage companies to use recyclable packaging, Finland, like some other EU countries, is implementing eco-modulation.  

This means that you can reduce your recycling fees for packaging based on its recyclability. Fees for packaging made of mono-material, i.e. packaging made of only one type of plastic, are therefore lower than for packaging made of different types of plastic.   

Finland has been implementing this regulation since 2023. At the beginning of 2024, the regulation was expanded to include categories for metal and paper.

With the extension of the EPR obligations in the packaging sector by removing the turnover limit, almost 30,000 companies in Finland will be made more responsible. Costs will be distributed more fairly and recycling will be more effective. Although this increases the administrative burden for some companies, the extension represents an opportunity for the circular economy and thus for environmental and resource protection.

On 1 July 2023, Hungary tightened the regulations regarding extended producer responsibility in the country. Since then, online retailers in particular have been held more accountable. If you sell goods and packaging to Hungary, they must be licensed with an EPR system from the first kilogramme. This now also applies to retailers who do not have a Hungarian VAT number. Foreign companies that are obliged to obtain an EPR licence must appoint a Hungarian representative for this purpose.  

In addition to the licensing of packaging, there are further obligations for companies that fill packaging with goods for the first time or have it filled and sell it to private individuals. Additional registration with the MOHU licence company and the Hungarian environmental authority is required. In addition to packaging, some product categories are also subject to the new EPR levies.

Until now, packaging did not have to be licensed in Hungary. However, companies above a certain annual turnover with a VAT number pay a product fee through the environmental tax. Since July 2023, however, all distributors of packaging, with or without a VAT number, are now obliged to contribute to the recycling costs. The new EPR requirements replace the previously applicable “product fee for environmental protection”. Since April 2023, the companies concerned have had to register on the MOHU Partner Portal and with the environmental authority.   

The registration and payment obligation always applies to the first Hungarian distributors and also applies if an online shop based outside Hungary sells goods to end consumers in Hungary.   

Unlike in France or Italy, however, there is no labelling obligation for packaging.

In addition to packaging, the new EPR regulations also apply to textiles, wooden furniture, batteries and WEEE products (electrical and electronic equipment).  

If you sell these products in or to Hungary, registration with the above-mentioned bodies and an EPR levy are also mandatory. Retailers are also responsible for the effective disposal of these products. 

The extension of the EPR obligations for manufacturers and retailers in Hungary presents them with new challenges in terms of their registrations, but also due to the costs associated with the EPR levy.    

At the same time, however, these adjustments will also trigger the implementation of more sustainable practices, which in turn will benefit the environment. In addition, the circular economy is strengthened and environmental protection is promoted.  

You need support in implementing your obligations in Hungary? We are happy to help!

As in many other EU countries, single-use plastic is increasingly under scrutiny in the Netherlands to protect the environment. Based on the Single-Use Plastics Directive (EU) 2019/904 of the European Parliament, more and more EU member states are implementing regulations to reduce the environmental impact of certain plastic products. 

Since July 2023, for example, Dutch consumers have been paying an additional fee for their single-use plastic cups or containers, especially for to-go products. The fee also applies to paper cups with a plastic lining and to-go packaging available in supermarkets. Since January 2024, the additional regulation on Single-Use Plastic has been in force. As a result of this regulation, various single-use plastic products are no longer available in Dutch stores. Instead, there is a shift towards environmentally friendly and reusable alternatives. 

In addition to this regulation, a ban on the use of microplastics in cosmetic products has come into effect. The ban on these tiny plastic particles, which are found in many personal care products, is intended to help improve water quality and protect our marine ecosystems.

• Plastic bags, straws, single-use plastic cups 
• Single-use plastic containers, tableware, and cutlery 
• Styrofoam cotton swabs, balloon sticks, and stirrers 
• Styrofoam food packaging 
• Microplastics in cosmetic products    

The new regulation distinguishes between consumption or consumption on-site and consumption on the go, resulting in slightly different interpretations for trade and gastronomy. The Dutch government sets guidelines for the surcharge that consumers must pay for single-use plastic products. For instance, the proposed surcharge for cups is 25 cents per cup, 50 cents per meal, and five cents for small storage containers.

Consumers pay an additional fee for single-use containers with plastic content for ready-to-eat meals at places like supermarkets, bakeries, or kiosks where on-site consumption is not provided. The amount of the surcharge can be determined by the respective companies. However, the costs must be listed separately on the receipt so that consumers can clearly see what they are paying for the use of single-use plastic products. There is no additional fee for containers with food that are not directly ready to eat and, for example, need to be heated before consumption. 

If on-site consumption is offered, single-use containers with plastic may not be provided. Instead, retailers must offer a reusable option or allow customers to bring their own containers.

For on-site consumption, it is prohibited for restaurateurs to provide single-use containers made of plastic. Instead, reusable tableware must be used or the use of customers’ containers must be offered. 

However, for takeaway or delivery of food, single-use containers can be used as long as customers pay an additional fee for the containers. Again, the surcharge must be listed separately on the bill. Alternatively, reusable alternatives with a return system or customers’ containers can also be used here.

Since 2024, the ban on single-use plastic also applies to corporate canteens, offices, or institutions. Washable tableware must be used here. Alternatively, reusable containers or customers’ containers can also be used. An exception is made for healthcare facilities such as hospitals.

With these measures, the Netherlands is implementing the EU directive to reduce single-use plastics. The measures are intended to reduce the large amounts of single-use plastic waste and strengthen the use of reusable alternatives. In the long term, this should protect the environment and strengthen the use of recyclable materials.

All manufacturers of packaging are obliged to join or establish a recognised Producer Responsibility Organisation (PRO). The activities of these organisations must be approved by the Swedish Environmental Protection Agency.Producers must also register with the Swedish Environmental Protection Agency and participate in a take-back system.

Since 1 January 2024, municipalities and local authorities have assumed operational responsibility for the collection of packaging waste from households and selected businesses. They play a key role in providing information on preventive measures and the correct sorting of packaging waste. By 1 January 2027 at the latest, all municipalities must introduce a door-to-door collection system for packaging waste. Collection will be based on material types such as paper, plastic, metal and glass. In addition, bulky packaging waste and materials such as wood, ceramics and textiles must be collected at accessible collection points or municipal recycling centres.

The updated regulation also includes provisions for deposit systems as applied to bottles and cans. Responsibility for these systems has been transferred from the Swedish Board of Agriculture to the Swedish Environmental Protection Agency from 1 January 2023. Existing systems can retain their approval until 1 January 2027, after which they will be reassessed in accordance with the new guidelines.

These extensive changes emphasise Sweden’s commitment to environmental protection and recycling. For companies that sell products to end customers in Sweden, it is crucial to be aware of the new responsibilities and act accordingly.
The EPR Sweden 2024 regulation represents not only a change, but also a significant step in terms of packaging responsibility that will contribute significantly to reducing the environmental impact.

A significant rule change has applied to international companies that deliver goods to Austria since 2023. This states that they must appoint an authorised representative based in Austria if they import packaging materials into Austria. These retailers are therefore no longer responsible for fulfilling their own legal obligations. The regulation applies to all companies without a registered office or branch in Austria that sell products (including packaging) to private end customers in Austria. The authorised person assumes responsibility for compliance with the obligations of companies and acts as their representative in Austria.

In order to act as an authorised representative, the person or legal entity must fulfil the following criteria:

• have a valid address in Austria
• have an official place of business in Austria
• is appointed by a notarised power of attorney
• is responsible for compliance with the administrative regulations pursuant to §9 of the Austrian Administrative Penal Code

Since 2023, retailers who sell their products via online marketplaces or use fulfilment services must provide appropriate evidence of compliance with the provisions of the Packaging Ordinance (VerpackVO). If this evidence cannot be provided, marketplace operators are obliged to remove the retailers in question from their platforms. Similarly, fulfilment service providers may no longer provide services to retailers who are unable to provide the required evidence.

Distributors of reusable packaging, sales packaging and certain single-use plastic products are obliged to fulfil their reporting obligations by 15 March each year.

Suppliers of commercial packaging, i.e. packaging that is not sent to private end consumers but to business customers such as intermediaries or companies, must participate in a corresponding system. The only exceptions to this regulation are for bulk collection points and own importers.

Anyone importing single-use plastic products such as wet wipes, balloons, tobacco products or fishing tackle into Austria must also appoint an authorised representative. In addition, participation in a system is required for these products.

It is also important to note that certain single-use plastic products such as cotton buds, disposable cutlery, disposable tableware, drinking straws, sticks for balloons and food packaging made of expanded polystyrene have already been subject to a comprehensive import ban in Austria since 3 July 2021.

A proxy is a person or organization authorized by an official power of attorney to perform specific tasks on behalf of another person. This power of attorney is a written document that confirms that the person or organization in question (your proxy) may act on your behalf. In most countries, any natural or legal person who is resident in the country in question, has a local address and has been appointed by means of a notarized power of attorney can act as proxy.

The search for a suitable proxy can be complicated. We offer a licensing service, through which we can take care of all of the compliance in the respective countries for you.

For shipping to certain countries, including Austria, Slovenia, Portugal, Greece and Slovakia, it is necessary to appoint an authorized representative. Let’s take a closer look at the requirements in these countries.

Austria

Since the Packaging Ordinance in Austria was updated on January 1, 2023, retailers who do not have a place of business in Austria must appoint an authorized representative for shipments to this country. This regulation affects you if you deliver packaging materials to consumers in Austria. As a foreign company, you must ensure through your authorized representative that you comply with the requirements of the Austrian Packaging Ordinance. Since January 1, 2023, it is no longer possible for companies that are not based in Austria to carry out licensing independently.

Required Measures:

• Appointment of an authorized representative in Austria.
• Keeping records of the packaging materials distributed in Austria.
• Transmission of the packaging quantities to your authorized representative (annually up to 1,500 kg, quarterly up to 20,000 kg, monthly over 20,000 kg).
• Payment of the fees for the authorized representative and for disposal.

Slovenia

In Slovenia, an important regulation based on an amendment to the Environmental Protection Act came into force on April 24, 2021. This regulation, issued by the Slovenian government, stipulates that all foreign companies that sell packaging on the Slovenian market must appoint a local authorized representative. This authorized representative is then responsible for ensuring compliance with the take-back obligations. This regulation applies regardless of the quantity of packaging put into circulation. Please note that an additional environmental levy must be paid from an annual quantity of 15 tons.

Required Measures:

• Appointment of an authorized representative in Slovenia.
• Keep accounts of the packaging quantities put into circulation in Slovenia.
• Quarterly reporting of packaging quantities to the authorized representative.
• Payment of disposal fees (licensing) and fees for the authorized representative.

Portugal

In Portugal, the environmental authority APA has tightened the regulations on packaging with effect from January 1, 2022 by introducing the mandatory appointment of an authorized representative for all packaging. This regulation particularly affects non-Portuguese manufacturers who sell their products directly to private end consumers in Portugal. In this case, all relevant obligations must be fulfilled by the authorized representative.

Required Measures:

• Appointment of an authorized representative in Portugal.
• Documentation and tracking of the quantities of packaging put into circulation in Portugal.
• Annual reporting of packaging quantities to the authorized representative.
• Payment of the fees incurred for the authorization and for the take-back system.

Greece

A new law came into force in Greece on July 1, 2021, replacing the previous regulations from 2001. Since then, non-Greek retailers who ship goods to Greece are also obliged to register with the Greek take-back system. For companies without a registered office in Greece, the appointment of an authorized representative is also required.

Required Measures:

• Appointment of an authorized representative in Greece.
• Documentation of the quantities of packaging put into circulation in Greece.
• Annual transmission of the packaging quantities to the authorized representative.
• Payment of the costs incurred by the authorized representative and for disposal.

Slovakia

As of January 1, 2022, foreign mail order companies that do not have a registered office in the Slovak Republic must process their obligations via an authorized representative. This authorized representative assumes responsibility for fulfilling all legal obligations and acts on behalf of the trader.

Required Measures:

• Appointment of an authorized representative in Slovakia.
• Documentation of the quantities of packaging placed on the Slovakian market.
• Quarterly reporting of packaging quantities to the authorized representative.
• Payment of the costs incurred by the authorized representative and for disposal.

Spain

A new law came into force in Spain on 27 December 2022, replacing the previous regulations. Since then, foreign traders without a registered office in Spain are obliged to appoint an authorised representative.

Measures required:

• Appointment of an authorised representative in Spain.
• Documentation of the quantities of packaging put into circulation in Spain.
• Annual transmission of the packaging quantities to the authorised representative.
• Payment of the costs incurred by the authorised representative and for disposal.

Packaging legislation remains an important and dynamic topic. The trend of more and more countries requiring the appointment of an authorized representative for foreign distributors is likely to continue. With the constant revision of legislation and the introduction of new control mechanisms in various countries, it remains an area where up-to-date information is crucial. We will continue to update this post to keep you up to date with the latest developments and requirements.

Before the introduction of new rules, online traders who sold their products to other European countries had to regulate VAT according to certain thresholds. These thresholds determined whether the tax was payable in the country of origin or the country of destination of the goods. Each EU member state set its own thresholds, which were usually set at an annual turnover of EUR 35,000 or EUR 100,000.

For example: A German online retailer who sold goods worth more than EUR 35,000 per year to France previously had to register with the French tax office and pay French VAT (20%). If the turnover was below this threshold, German VAT (19%, or at times 16%) was due.

In addition, imports from non-EU countries for goods under EUR 22 were exempt from tax until this date.

Since July 1, 2021, these provisions have largely been replaced by the VAT eCommerce package adopted in 2017 for all EU countries.

Since July 1, 2021, a uniform EU sales threshold of EUR 10,000 (net) per year has replaced the delivery thresholds previously set individually by each EU country. This means that traders who exceed this threshold in an EU country must pay VAT in the respective country of destination.

In addition, traders who previously remained below the individual country turnover thresholds, but who have a total turnover of more than EUR 10,000 (net) throughout the EU, must pay tax on their products for cross-border B2C deliveries in the respective country of destination (for more information on the turnover threshold, see “Threshold regulation 2021“). A pan-European cumulative turnover threshold now applies. If a trader exceeds this threshold, they will be liable to pay tax in all EU countries in which they sell to private consumers. The previous tax exemption for goods under EUR 22 no longer applies, resulting in an increased tax liability for many retailers.

Example 1: A German retailer who sells exclusively to private customers in Spain and generates an EU-wide turnover of over EUR 10,000 must now pay Spanish VAT of 21% – previously it was 19%.

Example 2: If a German retailer sells to private customers in France, Spain and Italy and only exceeds the EUR 10,000 turnover threshold per year in Italy, they will still be liable for VAT in all three countries as the EU-wide threshold has been exceeded.

As VAT rates in EU countries vary between 17% and 27%, this change can significantly increase costs for many traders. To minimize the administrative burden caused by the need to register for VAT in each country of destination, the One-Stop-Shop (OSS) procedure has been introduced.

Until the EU-wide turnover threshold of EUR 10,000 per year is reached, entrepreneurs must pay tax on turnover from sales to other EU countries in the country of origin instead of in the country of destination of the goods.

The regulations relate exclusively to sales generated outside Germany. Only cross-border sales within the EU are taken into account when reaching the EUR 10,000 threshold.

The Mini-One-Stop-Shop scheme (MOSS), introduced in 2015, was expanded to the more comprehensive OSS scheme for e-commerce in 2021. Online traders who exceed the EU-wide turnover threshold of EUR 10,000 can use the OSS procedure to declare their turnover in different countries. All EU-wide B2C sales of goods and services are recorded in the OSS system.

Traders can use this system to settle their entire VAT liability from different countries in a single payment. In Germany, the OSS system is administered by the Federal Central Tax Office, which then forwards the VAT paid to the relevant EU countries.

Participation in the One-Stop-Shop procedure is voluntary for traders, but offers considerable advantages and simplifications, especially for smaller traders. Without the OSS procedure, traders who exceed the turnover threshold would have to appoint a tax consultant or service provider for each destination country in order to fulfill the respective VAT obligations abroad. This would not only result in one-off registration costs, but also ongoing monthly costs. By using the OSS procedure, retailers can avoid this expense and conveniently report all sales online.

The current OSS procedure does not cover all online retail scenarios. Special cases, such as the use of fulfillment services abroad or sales via online marketplaces, cannot yet be fully integrated into the OSS procedure.

One example of this is the sale of a German online retailer via an Amazon program such as Pan EU or CEE. In such cases, the goods are often stored in a fulfillment center abroad, for example in Poland, and shipped to consumers from there. These processes lead to intra-Community transfers and acquisitions (B2B transactions), which cannot yet be mapped in the OSS procedure. In such cases, traders must either register for VAT directly in the destination country if they exceed the EUR 10,000 threshold, or in Germany if their total turnover in the EU is less than EUR 10,000.

The current regulations only apply to B2C sales of goods and services within the European Union. These changes do not apply to transactions with third countries outside the EU. This means that the VAT law of the country of dispatch applies to shipments from the EU to third countries. German VAT law therefore applies to shipments from Germany to non-EU third countries. Here it is particularly important to observe the obligation to provide evidence (further information is available).