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.
|Local VAT number||DE + 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 Declaration||Yes, it is obligatory in the case of companies settling on a monthly or quarterly basis|
|Registration Waiting Time||from 3 to 4 weeks|
|Intrastat Thresholds||EUR 800,000 for dispatches|
EUR 500,000 for arrivals
|Standard VAT Rate||19%|
|Reduced VAT Rate||7%|
|European Union Member State||yes, since 1957|
Updated on 01/01/2018 – This information serves orientation purposes