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VAT Registration Guide

VAT Registration in Germany

Everything you need to know about Germany VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

19%
Standard VAT Rate
3–6 weeks
Registration Time
Optional
Fiscal Rep (non-EU)
EUR
Currency

Germany VAT Overview

Germany administers VAT through the Bundeszentralamt für Steuern (BZSt) / local Finanzamt. The standard rate is 19%, with reduced rates of 7%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies
Must register from the first taxable supply in Germany. No threshold. Fiscal representative is not legally required but recommended.
EU companies — B2C distance sales
Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.
Amazon FBA sellers
If goods are stored in Germany warehouses, local VAT registration is required immediately — no threshold.
SaaS & digital service providers
Selling B2C to Germany customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in Germany

Not mandatory, but a tax advisor (Steuerberater) is strongly recommended.

Filing Requirements

Filing Frequency
→Monthly (Umsatzsteuervoranmeldung)
→Quarterly
→Annual return
Intrastat Thresholds
Arrivals€800,000
Dispatches€500,000
VAT Number Format
DE + 9 digits (e.g. DE123456789)

Key Rules in Germany

•Umsatzsteuervoranmeldung (advance VAT return)
•Zusammenfassende Meldung (EC Sales List)
•Reverse charge on construction and services
•E-invoicing mandate from Jan 2025
•Fiscal rep not required but strongly advised

Penalties for Non-Compliance

Late Filing
Up to €25,000
Late Payment
1% per month

FAQ — Germany VAT

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