Effective from July 7th 2021 new VAT improvements enter into force within the European Union (EU). As part of the tax law 2020 the VAT-digital-bundle these improvements were also put into national legislation in Germany. Particularly §§18j UstG has been established.
It also provides changes for direct (online) marketing within the EU to NON-BUSINESSMEN.
Against previous VAT regulations the place of these direct (online) marketings within the EU has been transfered to the particular COUNTRY OF ARRIVAL of the ordered goods and that demands the VAT percentage of the target land to be part of the invoice. That may cause different pricings because of other VAT in the target country. Again: This only affects orders from PRIVAT parties (Non-Businessmen).
Example: You order (not depending on your place of residence) some goods for a PRIVAT PERSON in the target country AUSTRIA. Austria has 20% VAT instead of 19% in Germany. The new tax law now claims us to charge 20% VAT which may cause HIGHER or LOWER pricings depending on the TARGET COUNTRYs VAT tax value.