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Who is required to register VAT?

Companies who:

  • Import goods to non-EU Germany,
  • Buy and sell goods to other EU Member States (intra-Community supplies),
  • Buy and sell goods in Germany,
  • Sell goods online directly to German consumers (registration is required when the turnover is above EUR 100,000.00 per year),
  • Store goods in Germany for resale,
  • Organize live events in Germany, shows, conferences, etc.

Registration and obtaining a VAT tax identification number must take place before the start of operations subject to VAT. To do this, submit a form to the relevant tax office and:

  • confirmation of registration for VAT in the country of origin,
  • contract and company’s articles of association,
  • copy from the national commercial register.

In Germany there are two categories of VAT number for tax purposes:

  • Steuernummer (St. -Nr.), which is intended for the purposes of German (domestic) transactions,
  • Umsatzsteuer-Identifikationsnummer (USt-IdNr.) Serves German taxpayers who make intra-Community transactions within the EU.

Each company registered in Germany is obliged to submit an annual declaration by May 31. You should also submit monthly or quarterly settlements electronically. The companies selling between EUR 1,000 and EUR 7,500 can settle accounts with the US quarterly. However, after exceeding EUR 7,500 and newly registered companies, they are obliged to submit declarations every month. The deadline for filing declarations and possible VAT payments is 10th of the month following the end of the period.

Both accrued and payable VAT is included in the settlements. Deductions cannot be made for the purchase of, among others gifts and phone calls for staff.

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