In some countries (eg. Italy) it's on a monthly basis if you earn a lot of money.
Back on topic, there's a very important detail that is missing: VIES. Let's suppose that you register your VAT Number in Germany and that you sell a product that costs 100$
Italian customer (individual) pays 100$+ 22% IVA
Italian customer (business) not registered in the VIES system pays 100$ + 22% IVA
Italian customer (business) registered on VIES pays just 100$ (no tax)
German customer (individual) pays 100$ + 19% MwSt./USt.
German customer (business) not registered on VIES pays 100$ + 19% MwSt./USt.
German customer (business) registered on VIES pays 100$ + 19% MwSt./USt.
Rest of Europe
Spain: Canary Islands (Las Palmas, Tenerife)
UK: Mann Island, Channel Islands
Overseas territories (damn France and Netherlands)
Italy: Livigno, Campione d'Italia, Lugano
I'd suggest you to stay away from countries with electronic invoicing or that are going to adopt it. Let me give you an example with Italy (it has electronic invoicing). Here is what happens just with italian customers!
Individual pays 100$+ 22% IVA
Business not registered on VIES system pays 100$ + 22% IVA
Business registered on VIES pays 100$ + 22$ IVA
Business listed on FTSE MIB stock exchange pays 100$ *
State-owned business pays 100$ *
State-controlled business pays 100$ *
State-partecipated business 70% or higher pays 100$ *
Public Administration pays 100$ *
Livigno, Campione d'Italia, Lugano 100$ (I'm not 100% sure!)
San Marino I have no f**king idea 🤮 Can someone annex this country?
Vatican City... Dear Pope, we need to talk
The rest of EU and the world
* You must verify their identities in "awesome" ways