GERMANY
COUNTRIES
>
Germany
VAT in
Germany has one of Europe's most structured VAT systems with mandatory ELSTER digital filing. Whether managing BZSt registration, Voranmeldung returns, or preparing for mandatory B2B e-invoicing from 2027, GlobalTrade Business provides full German VAT compliance support.
Monthly / Quarterly
FILING FREQUENCY
Based on annual VAT liability
€0
REGISTRATION THRESHOLD
Non-established businesses
OVERVIEW
Introduction to VAT in Germany
Germany introduced Umsatzsteuer (USt), commonly known as Mehrwertsteuer (MwSt), in 1968 as part of the European harmonisation of consumption taxes. Today, German VAT is governed by the Umsatzsteuergesetz (UStG) and administered by the Bundeszentralamt für Steuern (BZSt) for non-resident businesses. VAT applies to all taxable supplies of goods and services in Germany. There is no registration threshold for non-established businesses — you must register before making your first taxable supply.
💡 Key facts for non-EU businesses
While no fiscal representative is legally required for non-EU businesses in Germany, appointing a tax representative is strongly recommended. The BZSt administers all VAT registrations and returns for non-resident businesses. GlobalTrade Business provides VAT registration and compliance support for clients worldwide.
VAT REGISTRATION
VAT Registration in Germany
Foreign businesses making taxable supplies in Germany are required to register for German VAT regardless of turnover. Registration is submitted via the Fragebogen zur steuerlichen Erfassung to the Bundeszentralamt für Steuern (BZSt) in Bonn.
VAT RATES
German VAT Rates
Germany applies three VAT rates depending on the type of goods or services supplied.
When do you need to register?
You need a German VAT number if you:
✓ Key facts for non-EU businesses
✓ Import goods into Germany
✓ Sell goods to German B2C customers (distance selling / OSS opt-out)
✓ Hold stock in Germany (warehouse, fulfilment centre)
✓ Supply goods from Germany to other EU countries
✓ Provide electronically supplied services to German consumers
⏱ Processing Time
4–10 weeks
Standard registration timeline
📞 Tax Authority
BZSt
Bundeszentralamt für Steuern
VAT Number Format
DE + 9 digits
e.g. DE123456789
Fiscal Rep Required
Not legally required
Strongly recommended for non-EU businesses
Registration process
1
Assess your VAT obligations
We review your business model, supply types and German activities to confirm registration is required and identify the correct type.
2
Gather required documents
Certificate of incorporation, articles of association, proof of business activity, completed Fragebogen zur steuerlichen Erfassung.
3
Submit to BZSt
Application submitted to the Bundeszentralamt für Steuern in Bonn. We handle all correspondence in German.
4
Receive your German VAT number
Typically 4–10 weeks. Your DE VAT number (USt-IdNr.) is validated on VIES and ready for use on invoices.
⚠️ Late registration in Germany may result in penalties and backdated VAT assessments. The Finanzamt / BZSt can assess all VAT owed from the date of your first taxable supply. GlobalTrade Business recommends completing registration before commencing any taxable operations in Germany.
RETURNS & DEADLINES
German VAT Returns
German VAT returns are filed via ELSTER (Elektronische Steuererklärung). Voranmeldung (advance returns) are filed monthly or quarterly, with a Jahreserklärung (annual declaration) required for all businesses.
⏱ Processing Time
10th of next month
Monthly Voranmeldung deadline
Quarterly
10th after quarter-end
Quarterly Voranmeldung
Annual (CA12)
31 July
Jahreserklärung annual filing
Frequency determination
Filing frequency depends on annual VAT liability. Businesses with liability ≤€7,500/year file quarterly; otherwise monthly filing is required. Non-established businesses are typically assigned monthly filing obligations by default.
E-invoicing in Germany
Germany is implementing mandatory B2B e-invoicing in phases: receive structured invoices from 1 January 2025; issue from 1 January 2027 (>€800K turnover); all businesses from 1 January 2028. Format: XRechnung or ZUGFeRD (EN 16931 standard). GlobalTrade Business monitors all regulatory changes on your behalf.
REVERSE CHARGE
German Reverse Charge
The German reverse charge mechanism (Steuerschuldnerschaft des Leistungsempfängers) under §13b UStG applies to construction services, mobile phones (>€5,000), gas and electricity wholesale, scrap metal, emission allowances, and cross-border B2B services. The German VAT-registered customer self-assesses the VAT.
INTRASTS & ESL
German Intrastat & EC Sales List
Businesses registered for VAT in Germany and trading goods with other EU member states may need to submit Intrastat declarations (via ATLAS system) and the Zusammenfassende Meldung (ZM) — Recapitulative Statement.
📦 Intrastat Arrivals Threshold
€500,000
Annual intra-EU purchases
🚚 Intrastat Dispatches Threshold
€500,000
Annual intra-EU sales
📊 ESL Frequency
Monthly
Due by 25th of following month
📅 Intrastat Deadline
10th
Of the following month
How GlobalTrade Business Can Help
Your complete German VAT partner
From first registration to ongoing returns — we manage the full compliance lifecycle so you can focus on your business.
Fiscal Representation
As certified fiscal representative, we assume joint liability and act as your official contact point with French tax authorities.
VAT Refund Recovery
Recover French VAT paid on business expenses. We manage the full refund claim under the EU VAT Refund Directive.
IOSS & OSS Registration
Sell goods or services to EU consumers without registering in every country. We manage your IOSS or OSS enrolment and handle all cross-border VAT declarations through a single submission.