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Germany

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German Instrastat

法国

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法国实行增值税 (VAT) 制度,称为“Taxe sur la Valeur Ajoutée”(TVA),标准税率为 20%,某些商品和服务的低税率为 5.5% 和 10%。

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法国税务代表

稅务代表负责确保非本地公司遵守所有法国增值税规则和规定,包括提交增值税申报和缴纳增值税,并代表非本地公司处理任何税务相关事宜或争议。

一般来说,当非居民公司在法国没有常设机构或固定营业地点时,就需要稅务代表。

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VAT scope in Germany

VAT registration in Germany

VAT returns and refund in Germany

German reverse charge

German consignment or
call-off stock

German intrastat / EC sales list

When should German Intrastat be filed?

Intrastat declarations for goods traded within the European Union are usually submitted on a monthly basis.

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German EC Sales list

The German EC Sales List is a report that VAT-registered businesses in Germany use to report sales of goods and services to other VAT-registered businesses in different EU member states. 

When should German EC sales list be filed?

The German EC Sales List is generally submitted on a quarterly basis. This means that businesses are required to report their cross-border sales to VAT-registered businesses in other EU member states every three months.

The exact deadline may vary, but it is typically around the 25th day of the month following the end of the quarter.

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