Usually, the seller is liable for value added tax. The VAT reverse charge mechanism applied in the scrap industry means that VAT liability for certain scrap metal and metal waste is carried by the buyer rather than the seller. This means that the buyer must calculate and pay the VAT. The VAT rate for scrap metal and metal waste is 24%. In other words, the value added tax must be paid according to the general tax rate.
Source Veroskatt
