If your company is not established in Germany and is providing ‘taxable supplies’ of goods or services in Germany, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.
It is imperative that all businesses with any commercial actions in Germany evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.
There are numerous circumstances in Germany that can generate the responsibility to register for VAT. Below are some of the most common cases:
If you are presently, or planning to conduct any of the above (or similar) transactions in Germany, you should contact amavat® immediately to allow us to help you be VAT compliant.
|VAT Rates||VAT No. Format||Distance Selling Threshold||Intrastat Threshold|
|DE123456789||€ 100,000||€ 800,000 (Arrivals)
€ 500,000 (Dispatches)
*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 27 May, 2019.
‘VAT Return’ Periods
Required either monthly, quarterly or annually
Yes, if VAT return period is either monthly or quarterly
‘EC Sales Lists’ frequency
Monthly or quarterly
‘EC Purchase Lists’
Additional reporting requirements
Extended ‘Reverse Charge’
Relates to a extensive range of services in Germany. Please contact amavat® if you would like further information of how the extended reverse charge applies in Germany.
In principle, a non-established business does not have to appoint a tax representative. But, a tax representative should be appointed if the non-established business makes only exempt or exempt with credit supplies.