This includes 19% VAT (€1.11), which as a sole proprietor I have to pay directly to the tax office. As a commercial seller, I always bear the responsibility in accordance with Section 474 Para. 2 BGB the shipping risk! If the goods are lost or damaged during transport, the buyer can request a refund of the purchase price. According to Section 475 of the German Civil Code (BGB), the commercial seller cannot avoid this obligation by making different agreements with the buyer. A flat-rate disposal fee is included in every shipping packaging. (This also applies to envelopes, mailing bags, other outer packaging.) As a sole proprietor, I have to pay for this (packaging regulations), even if you usually throw the packaging away with waste paper. I strive to ship as cheaply as possible, but I wan.
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