What about B2B Customers?
- In Germany the levy for B2B products are half the amount of B2C products.
- In most other countries (specifically Sweden, the Netherlands, Austria, Italy, France, Denmark and Belgium) the purchaser must not pay a levy for companies and professional use, provided, there is no way the product can be used for both professional/private use.
- However the exemption to have the levy reimbursed is then subject to the purchaser, not the seller.
I sold the device to a B2B customer / exported the device. Can I get the levy reimbursed?
Refund due to B2B sale
Only the buyer, insofar they use it solely for professional use, may inquire for reimbursement at the copyright agency. The seller must include it to the invoice and report it accordingly.
- Austria here (only accessible in German)
- France here
Some companies are exempt from the copy right levy, see [here] - Italy here
- Netherlands here
- Belgium here
-
Denmark contact Copydan directly via kontakt@copydan-kulturplus.dk.
Refund due to exporting
If you exported a device that already contained the copyright levy, you may file an application for reimbursement to the respective collecting society the levy was paid to. Due to the export, the collecting society is not entitled to the levy anymore, as the device’s copyright levy is now due in another country.
Mind however, this is only possible if you can prove that:
- The purchase price included and referred the copyright levy.
- The device was subsequently sold abroad (incl. EEA states).