Pricing and payment in Germany: how German shoppers pay online, and what the law asks of your price

The point: Germans pay online with PayPal, invoice and direct debit, and the law decides how the price looks

An Irish checkout is usually built around cards. A German online checkout is not. PayPal, buying on invoice and direct debit carry most of the money in German online retail, and cards come a distant fourth. On top of that, German price law decides what your product page must show: the gross price, the shipping, often a price per litre or per kilo, and, whenever you advertise a discount, the lowest price of the last 30 days.

None of this needs a German company or a bank account in Frankfurt. It needs the right payment methods switched on, a few lines of copy, and terms that respect German consumer law, which applies to your German customers whatever your terms say. I showed why in the cross border setup guide, and this piece picks up where that one stops: at the checkout.

Everything below is footnoted to a primary source or marked as my own experience. The worked examples use a shop I made up.

One thing first. This is guidance from someone who builds these checkouts, not legal advice. Have a German lawyer review your German terms before you launch.

The example shop, bath oils from Waterford

Sea Pink Apothecary is invented. Niamh runs it from a small workshop in Waterford and sells online at seapinkapothecary.example. Two products matter here: a body oil in a 100 ml bottle for €24, and bath salts in a 500 g bag for €18. She also wants to offer a monthly refill subscription for €20.

Her sales to consumers in other EU countries are above the €10,000 threshold, so a parcel to Germany counts as a sale in Germany, and she declares the German VAT through the One Stop Shop (OSS), Union scheme, with Revenue, exactly as in the setup guide.¹² Her German prices therefore include 19% German VAT. Her typical German basket is two body oils, €48. Her prices are in euro already, the same currency her German customers pay in, so there is no exchange rate to set and nothing to convert. All of her arithmetic below is in euro.

How Germans actually pay online

Two primary sources answer this, and they measure different things.

The Deutsche Bundesbank's payment behaviour study asks people to keep a diary of every payment. Its latest edition covers 2025, with 6,070 interviews run by the research institute forsa between 8 September and 2 December 2025.³ For purchases made online, online payment services such as PayPal, Klarna and Apple Pay account for 50% of transactions. Direct debit and bank transfer together account for 30%, credit cards for 15% and debit cards for 4%.³ Measured by money instead of count, the order changes: direct debit and transfers carry 45% of online turnover, the payment services 32% and credit cards 19%.³ Within the payment services, PayPal holds a market share of around 86%.³⁴

The EHI Retail Institute asks retailers instead. Its panel of 172 online retailers, with €50.7 billion of net online turnover between them, reports shares of turnover by payment method. PayPal comes first with 28.7%, buying on invoice second with 26.1%, direct debit third with 14.4%, and credit and international debit cards fourth with 13.7%.⁵

The bars run along the payment methods and up in share of online turnover. The first three bars, PayPal, invoice and direct debit, add up to 69.2% of the money. Cards, the method an Irish checkout is built around, carry 13.7%. The bars do not add up to 100%, because the smaller methods are left out here. The takeaway: a German checkout without PayPal and without a way to pay after delivery leaves out the two biggest lanes.

Ireland and Germany share the euro, and Germany is unusual even within the euro area. The European Central Bank's consumer study for 2024 found that 48% of online payments across the euro area were made by card and 29% through online payment services.⁶ The German data for that study were collected separately by the Bundesbank, so the figures are not perfectly comparable,⁶ but the gap is plain: in Germany cards carry a far smaller share than in the euro area as a whole.

Worked example: what a card only checkout would miss

Step one, Niamh's starting point. Her Irish checkout offers cards, Apple Pay and Google Pay. In the shops I have worked on, that is the normal setup at home.

Step two, where German online money goes. By the EHI figures, PayPal, invoice and direct debit carry 28.7% plus 26.1% plus 14.4%, which is 69.2% of turnover.⁵

Step three, what the number does not say. It does not say 69.2% of her German visitors would leave a card only checkout. Some would pay by card anyway. It says most German shoppers are used to paying another way, and each of them meets a small question at her checkout: do I trust this shop with my card? That question is the cost. Niamh decides to offer PayPal, an invoice option and direct debit for the subscription, and to keep cards and Apple Pay.

Buying on invoice, without carrying the risk yourself

Kauf auf Rechnung, buying on invoice, means the customer receives the goods first and pays afterwards. With Klarna in Germany the shopper generally has 30 days from the invoice date and pays only once the goods have arrived.⁷

The old version of this article called invoice the default expectation. The data say otherwise: it is the second largest method by turnover, a little behind PayPal.⁵ Big, but not the default.

You have two ways to offer it. You can send the invoice yourself and wait for the money, which means you carry every unpaid invoice and chase it across a border. Or you use a provider that pays you upfront and collects from the customer. Through Stripe, Klarna's pay later option lets the customer pay in a single payment in 30 days, the business receives the whole order amount less fees, and if the customer cannot pay, Klarna takes the loss.⁸ A business in Ireland can offer it to customers across the European Economic Area, presented in the customer's currency, which for a German shopper is the euro she already prices in.⁸ One limit: Klarna does not support business to business payments.⁸

The choice is an expected value question. What does one invoice order cost you on average, if you run the invoices yourself?

$$E[C] = d \times A + h$$

Here $E[C]$ is the expected cost of one invoice order, $d$ is the probability that the customer never pays, $A$ is the order amount you lose when that happens, and $h$ is the handling cost per order (sending the invoice, matching the payment, the reminders). The idea of an average cost weighted by probability is explained in Foundations: expected value.

Worked example: Niamh's invoices, in house or through Klarna

Every rate and fee here is invented. Get your own quotes.

Step one, the in house version. Niamh assumes 3% of invoice customers never pay, so $d = 0.03$. The basket is €48, so $A = 48$. Sending, matching and chasing costs her about €1.20 per order in time and postage, so $h = 1.20$.

$$E[C] = 0.03 \times 48 + 1.20 = 2.64$$

With $d = 0.03$, $A = 48$ and $h = 1.20$, the expected cost $E[C]$ is €2.64 per order, and she also waits up to 30 days for her money.

Step two, the provider version. In her invented price list, the provider charges 3.5% of the order plus €0.35. That is 0.035 times €48, which is €1.68, plus €0.35, so €2.03 per order, paid upfront, with the default risk on the provider.⁸

Step three, the decision. €2.03 is less than €2.64, the cash arrives sooner, and Niamh never has to chase a customer in Köln from Waterford. She offers invoice through the provider.

Direct debit, and the eight week rule

SEPA Direct Debit lets the customer give you their IBAN and a mandate, an authorisation to debit their account. Stripe accounts in Ireland can accept it, from customers in the EU, in euro, and it supports recurring payments.⁹ For an Irish shop it is the same scheme its Irish customers already use, so a German IBAN is simply another account in the same system.

Two details matter for planning. First, it is slow to confirm: the money becomes available about six business days after submission, and most failures show up in that window.⁹ Second, the customer can dispute a debit through their bank with no questions asked for up to eight weeks after the account is debited, and those disputes are honoured automatically. After that, and up to 13 months, only an unauthorised debit can be disputed.⁹ Direct debit is therefore a good fit for repeat payments from customers who already know you, and a weak fit for a first order of goods that ship tomorrow.

An example: Niamh offers direct debit only for her monthly refill subscription, not for one off orders. The first refill ships after the first debit has been confirmed, about six business days later, and her order email says so in German. A debit returned within eight weeks pauses the subscription until she has spoken to the customer.

What changed since the old version: giropay is gone, Sofort lives inside Klarna

The old version recommended giropay and Sofort. Both are out of date.

Giropay, the German banks' own online payment method, was wound up at the end of 2024, by decision of its shareholders, the savings banks, the cooperative banks, Deutsche Bank and Commerzbank.¹⁰ Sofort was consolidated into Klarna and discontinued as a standalone payment method. Through Stripe, businesses could no longer accept it from 31 March 2025, and Stripe names Klarna's pay in full option as the closest experience to it.¹¹ Inside Klarna, German shoppers now see it as "Sofort bezahlen", pay now.¹²

The banks' new answer is Wero, a wallet that runs on instant SEPA transfers and was rolled out in Germany at the end of 2024. In the Bundesbank's 2025 survey, 5% of respondents had set it up, and during the survey period its functions were still limited almost entirely to payments between people, with online payments and payments in shops planned.³

An example: Niamh's old plugin list had giropay and a standalone Sofort module. She deletes both. Klarna now covers pay now and invoice in one integration, and Wero goes on her list for later.

What the payment mix costs per order

Each method has its own fee. What Niamh actually pays per order is the average of those fees, weighted by how often each method is used.

$$\bar{c} = \sum_{i=1}^{k} w_i \, c_i$$

Here $\bar{c}$ is the average payment cost per order, $k$ is the number of payment methods, $w_i$ is the share of orders paid with method $i$ (the shares $w_1$ to $w_k$ add up to 1), and $c_i$ is the fee for one order paid with method $i$. It is a weighted version of the mean, see Foundations: the mean.

Worked example: Niamh's average payment cost

All fees and shares here are invented for the example.

Step one, the fee per €48 order for each method. PayPal at 3.4% plus €0.35: 0.034 times €48 is €1.632, plus €0.35, so €1.98. Klarna, from the invoice example, €2.03. Direct debit, a flat €0.35. Cards at 2.5% plus €0.20: €1.20 plus €0.20, so €1.40.

Step two, the shares. Niamh expects 40% PayPal, 35% Klarna, 10% direct debit and 15% cards, roughly in the order the German data suggest.

Step three, the weighted average.

$$\bar{c} = 0.40 \times 1.98 + 0.35 \times 2.03 + 0.10 \times 0.35 + 0.15 \times 1.40 = 1.75$$

With weights $w_i$ of 0.40, 0.35, 0.10 and 0.15 and fees $c_i$ of €1.98, €2.03, €0.35 and €1.40, the average cost $\bar{c}$ comes to about €1.75 per order (0.792 plus 0.711 plus 0.035 plus 0.210). The formula is the weighted mean from Foundations: the mean.

Step four, what it means for the price. €1.75 on a €48 basket is 1.75 divided by 48, about 3.6%. That cost goes into her prices, not into a fee at the checkout, for a legal reason I come to in the section on surcharges.

The price on the page: gross, with shipping, and per litre

German price law sits in the Preisangabenverordnung (PAngV), the Price Indication Ordinance. Two rules shape a product page, and all price information must be clearly assigned to the offer and easy to read.¹³

The total price. Anyone offering goods to consumers, or advertising them with prices, must state the total price.¹³ The total price is defined as the price including VAT and all other price components.¹⁴ For distance selling, you must also say that the prices include VAT, and whether delivery costs come on top, with the amount where it can reasonably be calculated in advance.¹⁵

The unit price. For goods sold by weight, volume, length or area, you must show a price per unit next to the total price, clearly and legibly.¹⁶ The unit is one kilogram, one litre, one cubic metre, one metre or one square metre.¹⁷ There are exceptions, among them goods under 10 g or 10 ml, cosmetics used only to colour or beautify skin, hair or nails, and perfumes.¹⁶

A unit price is a simple rate, the price divided by the quantity in the legal unit.

$$G = \frac{P}{q}$$

Here $G$ is the unit price, $P$ is the total price including VAT, and $q$ is the quantity of the pack expressed in the legal unit (litres or kilograms). It is a rate like any other, see Foundations: ratios and rates.

Worked example: the body oil and the bath salts

Step one, the body oil. 100 ml is 0.1 litre, so $q = 0.1$ and $P = 24$.

$$G = \frac{24}{0.1} = 240$$

With $P = 24$ and $q = 0.1$, the unit price $G$ is €240 per litre. It looks alarming next to €24, but that is the point: it makes packs of different sizes comparable.

Step two, the bath salts. 500 g is 0.5 kg, so €18 divided by 0.5 gives €36 per kilogram.

Step three, the page. Under each price, in German and in the same euro figures as at home, Niamh shows the unit price, the line that the price includes VAT, and a link to her shipping costs. A body oil is a care product, not a purely decorative cosmetic, so I would not count on the exemption. If in doubt, show the unit price. It costs one line.

Discounts: the lowest price of the last 30 days

Germany has a specific rule for advertised reductions. Whenever you announce a price reduction to consumers, you must state the lowest total price you charged in the 30 days before the reduction.¹⁸ Individual reductions and goods about to spoil are exempt.¹⁸

The rule exists to stop the old trick of raising a price for a week and then "cutting" it. The honest size of a discount is the percentage change from that 30 day lowest price.

$$\Delta\% = \frac{p_{\text{new}} - p_{\text{low}}}{p_{\text{low}}} \times 100$$

Here $\Delta\%$ is the real change as a percentage, $p_{\text{new}}$ is the sale price, and $p_{\text{low}}$ is the lowest price charged in the 30 days before the reduction. It is the ordinary percentage change from Foundations: percentages.

Worked example: Niamh's spring sale

Step one, the price history. The body oil sold at €24 from 1 to 20 March. From 21 to 31 March Niamh raised it to €28. On 1 April she plans a sale at €22.40, advertised as "20% off €28".

Step two, the reference price. The 30 days before 1 April run from 2 to 31 March. The lowest price in that window is €24, so $p_{\text{low}} = 24$, and that is the price she must show next to the reduction.

Step three, the real discount.

$$\Delta\% = \frac{22.40 - 24}{24} \times 100 = -6.7$$

With $p_{\text{new}} = 22.40$ and $p_{\text{low}} = 24$, the change $\Delta\%$ is minus 6.7%. Against €28 it would look like 20%. Against the price the law asks for, it is 6.7%. Niamh drops the "20% off" banner and runs the sale at €20.40, a clean 15% off the 30 day low, with €24 shown as the lowest price of the last 30 days. I go further into this in competitor price monitoring in the EU, where the same rule meets automated repricing.

No surcharge for the way people pay

One idea to leave at home: a small fee for paying a certain way. German law limits this from two sides.

First, an agreement that makes the customer pay a fee for using a SEPA direct debit, a SEPA transfer or a payment card is invalid, and for cards that applies to consumer payments covered by the EU rules on interchange fees.¹⁹ Second, any fee for using a particular payment method is invalid if the consumer has no common and reasonable free way to pay, or if the fee is more than the cost the method causes the business.²⁰

An example: Niamh considered adding €1 to PayPal orders. She would need a free common alternative and proof that €1 does not exceed her real PayPal cost, and on direct debit and consumer cards she could charge nothing at all. She drops the idea and folds her €1.75 average payment cost into the price list instead, as worked out above.

The checkout: payment methods early, one button at the end

Two rules from the German Civil Code (BGB) shape the checkout itself.

At the latest when the ordering process begins, a shop must state clearly whether there are delivery restrictions and which payment methods it accepts.²¹ So the payment logos and any line saying the shop delivers only to Germany and Austria belong on the basket page or earlier, not at the last step.

And the final button must say "zahlungspflichtig bestellen" (order with obligation to pay) or something just as unambiguous, and nothing else. If it does not, no contract comes about.²¹ The new withdrawal button is in the setup guide.

Read it from the top. The payment methods appear before the customer types anything, as the law asks. The subscription branch exists because a recurring payment narrows the methods. The last box is the button wording that safely forms a contract.

An example: Niamh's German basket page shows small PayPal, Klarna, card and Apple Pay marks with the line "Wir liefern nach Deutschland und Österreich" under the total. Her final button reads "Zahlungspflichtig bestellen". The wording of the rest of the page, and why English language jokes in a German checkout cost trust, is in why a breezy English brand tone often undermines trust in DACH.

Subscriptions: the law, not a mood

The old version said German buyers view subscriptions with suspicion. I cannot source a mood. I can source the law, and the law explains most of the caution. The federal government described recurring contracts as often turning into cost traps for consumers when it tightened the rules in 2022.²²

Three rules apply to a subscription for the regular delivery of goods, set out in the BGB's list of unfair standard terms.²³ An initial term binding the customer for more than two years is invalid. A clause that silently renews the contract is invalid, unless it renews only for an indefinite period and the customer can then cancel at any time with at most one month's notice. And a notice period longer than one month before the end of the first term is invalid. The renewal rule applies to contracts made from 1 March 2022.²²

The old version also said the law requires "one click cancellation". That is not quite it. Since 1 July 2022, a business that lets consumers sign up to a recurring paid contract on its website must offer a cancellation button labelled "Verträge hier kündigen" or something equally clear.²⁴²² It leads straight to a confirmation page, where the customer says which contract and when, and confirms with a second button labelled "jetzt kündigen".²⁴ The business must confirm the cancellation in text form straight away.²⁴ If the buttons are missing, the customer may cancel at any time without notice.²⁴ So it is two clicks, and the second one is the law's, not yours.

Worked example: Niamh's refill subscription

Step one, the term. Niamh offers the €20 monthly refill with no minimum term, cancellable at the end of any month. That is inside every rule above, and it reads well in German.

Step two, the payment. She offers direct debit and Klarna's pay later, which in Germany supports subscriptions.⁸

Step three, the cancel path. Her German account page carries a "Verträge hier kündigen" button on every page. It leads to a form with the subscription preselected, a date field defaulting to the end of the month, an email field for the confirmation, and a "jetzt kündigen" button. The confirmation email goes out the moment the button is pressed.

Step four, the arithmetic. A customer who stays eight months pays eight times €20, or €160. If an easy exit persuades one cautious customer to start, the button has paid for itself.

If you sell software to German companies, that is a different checkout. In my experience German businesses expect an invoice with payment terms and a purchase order, not a card form, and Klarna does not serve business payments at all.⁸ I wrote that up separately in B2B SaaS sales in Germany.

Invoices: what the law asks for, and what it does not

The old version said every invoice must include the IBAN and BIC. German VAT law does not. A required invoice carries, among other things, both parties' names and addresses, the seller's tax number or VAT identification number, the date, a unique invoice number, the goods, the net amount by tax rate, and the rate and amount of VAT.²⁵ Bank details are not on that list.

They are still useful. If you run invoices yourself, print your IBAN and ask for the invoice number as the payment reference, or you will spend afternoons matching transfers. Which invoice duties apply to an Irish seller depends on the VAT route from the setup guide, so ask your own accountant and a Steuerberater, the German tax adviser.

An example: Niamh's provider sends the Klarna invoice to the customer, so she never writes one for those orders. Her own order confirmation, in German, still lists the goods, the total, the VAT included and her business details, because a German customer expects to see them.

Testing the mix without fooling yourself

The old version quoted a test in which 68% of German users chose invoice. I cut it, because I cannot show the data behind it. The instinct was right, though: measure your own mix, and mind the sample size.

A share measured on a sample has a margin of error. The usual 95% interval for a share is:

$$\hat{p} \pm z \sqrt{\frac{\hat{p}(1 - \hat{p})}{n}}$$

Here $\hat{p}$ is the share you observed, $n$ is the number of orders, $z$ is 1.96 for a 95% interval, and the square root is the standard error of the share. The reasoning behind it is in Foundations: confidence intervals.

Worked example: Niamh's first German quarter

Step one, the data. 160 German orders, 40 of them paid with Klarna's invoice option. So $\hat{p} = 40 / 160 = 0.25$ and $n = 160$.

Step two, the standard error. 0.25 times 0.75 is 0.1875. Divided by 160 that is 0.00117. The square root is 0.0342.

Step three, the interval.

$$0.25 \pm 1.96 \times 0.0342 = 0.25 \pm 0.067$$

With $\hat{p} = 0.25$, $z = 1.96$ and a standard error of 0.0342, the margin is 0.067, so the interval runs from 18.3% to 31.7%, using the method in Foundations: confidence intervals.

Step four, the reading. "A quarter of German customers pay by invoice" is really "somewhere between about one in five and one in three". That is grand for deciding to keep the method. It is nowhere near good enough to compare two checkout designs. For that you need far more orders, which I worked through in how much data you actually need.

What I would do, in order

First, the payment methods: PayPal, Klarna for invoice and pay now, cards and Apple Pay kept, direct debit only for the subscription, giropay and Sofort removed.

Second, the price list: gross prices with the payment cost folded in, unit prices, the VAT line and the shipping link under every price.

Third, the 30 day lowest price calculated by the shop from its price history, not remembered by a person on a busy Friday.

Fourth, the checkout copy: payment methods on the basket page, the "zahlungspflichtig bestellen" button, and the cancel button for the subscription.

Fifth, the German terms reviewed by a German lawyer, and only then the German ads.

If you build on Solidus, the wiring for each method is in DACH payments in Solidus. If you are moving to a new payment provider to get these methods, read the hidden dangers of switching payment gateways first. Returns, the other half of paying after delivery, are in shipping, fulfilment and returns in Germany.

Sources

Footnotes

1. Council Directive 2006/112/EC on the common system of value added tax, consolidated text, article 33(a), article 59c and articles 369a, 369b and 369f, EUR Lex, 2025, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250101

2. Revenue, Tax and Duty Manual: VAT and intra Community distance sales of goods, sections 2, 3 and 5, Revenue, 2025, https://www.revenue.ie/en/tax-professionals/tdm/value-added-tax/Part04-place-of-taxable-transactions-place-of-supply/distance-sales/vat-and-intra-community-distance-sales-of-goods.pdf

3. Deutsche Bundesbank, Payment behaviour in Germany in 2025, sections 2.4, 4.5 and annex 2, Deutsche Bundesbank, July 2026, https://www.bundesbank.de/resource/blob/997852/1b30fa6978e2f05229d91beceeaf78cc/472B63F073F071307366337C94F8C870/zahlungsverhalten-in-deutschland-2025-data.pdf

4. Deutsche Bundesbank, Zahlungsverhalten in Deutschland 2025, press release, Deutsche Bundesbank, 17 June 2026, https://www.bundesbank.de/de/presse/pressemitteilungen/zahlungsverhalten-in-deutschland-2025-964736

5. EHI Retail Institute, Smartphone statt Portemonnaie: Mobile Payment boomt, press release, EHI, 5 May 2026, https://www.ehi.org/presse/smartphone-statt-portemonnaie-mobile-payment-boomt/

6. European Central Bank, Study on the payment attitudes of consumers in the euro area (SPACE) 2024, ECB, 19 December 2024, https://www.ecb.europa.eu/stats/ecb_surveys/space/html/ecb.space2024~19d46f0f17.en.html

7. Klarna, Wie funktioniert der Kauf auf Rechnung mit Klarna?, Klarna customer service, https://www.klarna.com/de/kundenservice/wie-funktioniert-der-kauf-auf-rechnung-mit-klarna/

8. Stripe, Klarna payments, Stripe documentation, https://docs.stripe.com/payments/klarna

9. Stripe, SEPA Direct Debit payments, Stripe documentation, https://docs.stripe.com/payments/sepa-debit

10. heise online, Giropay goes, Wero comes, heise, 14 June 2024, https://www.heise.de/en/news/Giropay-goes-Wero-comes-9764396.html

11. Stripe, SOFORT is being consolidated into Klarna and discontinued as a standalone payment method, Stripe support, https://support.stripe.com/questions/sofort-is-being-consolidated-into-klarna-and-discontinued-as-a-standalone-payment-method

12. Klarna, Sofortüberweisung ist jetzt Klarna (payment options page, "Sofort bezahlen"), klarna.com, https://www.klarna.com/de/sofortueberweisung-ist-jetzt-klarna/

13. Preisangabenverordnung (PAngV), § 3 Pflicht zur Angabe des Gesamtpreises, and § 1 Abs. 3, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/pangv_2022/__3.html

14. Preisangabenverordnung (PAngV), § 2 Begriffsbestimmungen, Nr. 3 Gesamtpreis, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/pangv_2022/__2.html

15. Preisangabenverordnung (PAngV), § 6 Fernabsatzverträge, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/pangv_2022/__6.html

16. Preisangabenverordnung (PAngV), § 4 Pflicht zur Angabe des Grundpreises, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/pangv_2022/__4.html

17. Preisangabenverordnung (PAngV), § 5 Mengeneinheiten für die Angabe des Grundpreises, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/pangv_2022/__5.html

18. Preisangabenverordnung (PAngV), § 11 Zusätzliche Pflichten bei der Werbung mit Preisermäßigungen für Waren, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/pangv_2022/__11.html

19. Bürgerliches Gesetzbuch (BGB), § 270a Vereinbarungen über Entgelte für die Nutzung bargeldloser Zahlungsmittel, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/bgb/__270a.html

20. Bürgerliches Gesetzbuch (BGB), § 312a Abs. 4, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/bgb/__312a.html

21. Bürgerliches Gesetzbuch (BGB), § 312j Abs. 1, 3 and 4, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/bgb/__312j.html

22. Die Bundesregierung, Faire Verbraucherverträge, bundesregierung.de, 30 May 2022, https://www.bundesregierung.de/breg-de/aktuelles/faire-verbrauchervertraege-1829172

23. Bürgerliches Gesetzbuch (BGB), § 309 Nr. 9 Laufzeit bei Dauerschuldverhältnissen, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/bgb/__309.html

24. Bürgerliches Gesetzbuch (BGB), § 312k Kündigung von Verbraucherverträgen im elektronischen Geschäftsverkehr, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/bgb/__312k.html

25. Umsatzsteuergesetz (UStG), § 14 Abs. 4 Ausstellung von Rechnungen, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/ustg_1980/__14.html