Tax Representative in Germany: Principles of Operation

VAT registration in Germany
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VAT registration in Germany

A tax representative in Germany supports foreign companies in completing tax formalities.

Companies registered for VAT and whose seat is located in the EU or outside of the EU, conducting transactions involving the payment of VAT in Germany, may appoint a fiscal representative or tax agent. He or she will go through any VAT-related formalities in this country. Certain transactions, such as purchase and resale in Germany, oblige foreign companies to register for VAT purposes in Germany in order to calculate and declare German VAT. A common practice aimed at simplifying administrative procedures is to appoint a VAT specialist that will deal with the registration procedure and declarations on behalf of the company.

Below you will find useful information on VAT registration in Germany.

 

Country Germany
Country codeDE
Local VAT numberDE + 9 digits
Mail order threshold€ 100,000
VAT declaration submission frequency– Monthly
– Quarterly, where the declared VAT from the previous month does not exceed € 7,500
– Annually, where the declared VAT in the previous month does not exceed € 1,000
Annual DeclarationYes, it is obligatory in the case of companies settling on a monthly or quarterly basis
Registration Waiting Timefrom 3 to 4 weeks
Intrastat ThresholdsEUR 800,000 for dispatches
EUR 500,000 for arrivals
Standard VAT Rate19%
Reduced VAT Rate7%
European Union Member Stateyes, since 1957

Updated on 01/01/2018 – This information serves orientation purposes

How do I get a VAT number in Germany?

Each company may conduct business activity in Germany, even if its registered office is not located in that country. However, such companies are subject to VAT regulations for “companies without registered office”. If a foreign company performs one of the following operations, it will be obliged to register for VAT purposes and obtain a local tax number or German intra-Community VAT number (here is a sample list of transactions):

  • Export of goods from Germany
  • Storage of goods or warehouse consignment
  • Purchase of goods in Germany, which are then resold in Germany (no reverse-charge)
  • Exceeding the mail order threshold in the amount of EUR 100,000 (sale to German natural persons)
  • Purchase/supply of goods from Germany

To register for VAT purposes in Germany, it is necessary to fill in and send registration forms to a German tax office and submit the documents listed below. First, you will receive a local VAT number (Steuernummer) which, if necessary, will be used to obtain a German intra-Community VAT number. A German VAT number consists of 2 letters and 9 digits (you can check the validity of a European VAT number here). The average waiting time for a VAT number in Germany is 3 to 4 weeks.

Documents that must be provided for VAT registration in Germany:

  • Extract from the National Court Register (KRS) that is not older than 3 months
  • Company’s Articles of Association (the administration authority may ask for a translation)
  • Copy of the ID card of the company’s owner
  • Proof of conducting business activity in Germany
  • Registration form and authorisations

A tax representative will help you prepare and send a German VAT declaration

All companies registered for VAT in Germany must submit a VAT declaration (the equivalent of VAT-7 in Poland). This declaration contains a detailed summary of any and all transactions (purchase, sale, import, export, services, etc.) conducted in Germany. Declarations may be filed on a monthly or quarterly basis. The declaration needs to be submitted electronically by the 10th day of the following month. In the event of a breach of these rules, the administration authority may impose penalties of up to 10% of the VAT due (increased by 12% interest per annum). An annual summary must also be submitted by 31 May of the following year. More information can be found on the European Commission’s website.

Are you obliged to register for VAT purposes in Germany? Would you like to find out more about the services provided by our tax representatives and tax agent? Contact us using the contact form – our experts are at your disposal.

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Why is it worth choosing Eurofiscalis as a tax representative or tax agent?

Eurofiscalis is an international tax company specialising in tax representation. Our experts (statutory auditors, accountants, lawyers), who speak 3 languages, will take care of all tax obligations on behalf of your company. European tax law is a critical issue in a company’s development on the international arena; therefore, we establish long-term relations based on trust.

💡 Chez Eurofiscalis, nous n’avons pas d’ingénieurs d’affaires, uniquement des collaborateurs comptables. Nous mettons donc en avant nos clients et non nos services. Ils sont bien meilleurs commerciaux que nous. Consultez notre rubrique “nos références” pour nous connaître!

Our services provided in the capacity of a tax representative and tax agent in Germany include:

  • Registration for VAT purposes
  • Verification of invoices and transactions 
  • Simplified accounting
  • Submission of VAT declaration
  • Submission of intra-Community declaration 
  • Submission of annual declaration
  • Submission of Intrastat declaration
  • Representation at tax offices 
  • Translation of documents necessary for registration
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