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For foreign businesses trading in Germany that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil.
For EU VAT registered companies selling goods over the internet to consumers in Germany, the VAT registration threshold (distance selling) is €100,000 per annum.
The German tax office will require the appropriate forms to be completed, and submitted with the following documentation:
Once the registration has been granted, which can take as little as one working week, a unique German VAT number is allocated to the company. All EU member states have a fixed format for their VAT numbers. In Germany, it includes 9 digits. For example: DE 123456789
In Germany, there are two categories of VAT numbers:
Country Code | DE |
---|---|
Format | 123456789 |
Characters | 9 characters |
Notes |
Once a business has its VAT number, it is free to commence trading, and charging German VAT. It must comply with the German VAT compliance rules, and file regular returns (see German VAT Returns briefing).
+44 (0)1273 022400