Germany raises VAT registration threshold

Germany is to raise its VAT registration threshold from €17,500 to €22,000 from 1 January 2020.

Once a German-resident business passes this annual level of sales, it must register and commence to submit monthly VAT returns to report any VAT due. Non-resident businesses may not take advantage of this threshold, and must VAT register, if a requirement, on their first sale. The exception is B2C distance sellers who may use the distance selling VAT registration thresholds.