When do you need a German VAT number?
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VAT scope in Germany
VAT registration in Germany
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Domestic supply of goods not reverse charged: If you supply goods located in Germany and the supply is not subject to reverse charge, you are required to register for VAT in Germany.
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Supply of services not reverse charged: If you are a foreign business providing services on which German VAT is due, you must register for VAT in Germany. This applies when providing services to German businesses (B2B transactions) under the general rule.
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Export: If you export goods to a non-EU country, you need a German VAT number before the export takes place.
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Intra-Community acquisition: If you acquire goods from another EU Member State and all conditions for intra-Community movements are met, your business is obligated to register for VAT in Germany.
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Intra-Community supply: If you supply goods to another EU Member State, it is considered a taxable transaction that requires you to register for VAT in Germany.
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Distance sales: If you engage in distance sales (e.g., online sales) to German customers and you have not joined the One-Stop-Shop (OSS) scheme, you would need to register for VAT in Germany. Distance sales typically apply to e-commerce businesses selling goods directly to consumers.
VAT returns and refund in Germany
German reverse charge
German consignment or
call-off stock
German intrastat / EC sales list
Do you need a fiscal representative in Germany?
If your business is based outside of the EU and you are required to register for VAT in Germany, you may need to appoint a fiscal representative.
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Global Trade Business provides a comprehensive suite of international VAT registration and returns services, which includes the provision of a fiscal representative to ensure compliance with tax obligations in foreign jurisdictions.
