As Vespasian said this law was written before consumers had large scale access to the internet and used it to order things online and from foreign countries. I

As Vespasian said this law was written before consumers had large scale access to the internet and used it to order things online and from foreign countries. In practice, if you're not a German business you probably don't need to worry about it too much. Most (if not all) countries in the EU have at least the custom of showing final prices including tax. If you're an EU business, you could just do that by default unless the customer explicitly specifies they are from elsewhere. If you're a non-EU business selling to EU customers, you don't need to handle VAT. The customer is responsible for paying VAT upon import and will generally be notified by customs of the amount due before the item is released. Of course you can choose to handle VAT and make the customer's life easier, but you don't need to. When I order something from Amazon.co.uk to Germany (post brexit) I see the normal price including British VAT on the product page. As soon as I add the item to the cart and go to checkout, VAT goes to 0% (doesn't apply because the item isn't sold in Britain) and I get an "Import Fee Deposit" added. The latter consists of German VAT and any applicable duties. This is because they handle dealing with customs on my behalf.