VAT registration Germany
Germany VAT registration threshold is 10,000 EUR or storage in German. Accordingly, sellers from other EU countries have to register for VAT in Germany . If they sell goods worth more than 10,000 EUR to Germany within a calendar year. The business can apply for the tax number at the responsible local tax authority. The entrepreneur explaining in writing why he needs to register for VAT in Germany.
- The entrepreneur generally has to complete a questionnaire issued by the relevant local tax authority.
- Articles of association
- VAT number in EU member state.
- incorporation certificate
It normally takes four to six weeks to obtain a tax number from the responsible local tax authority. The German VAT number for intra-community transactions or services supplied where received from the Federal Central Office for Taxes (Bundeszentralamt für Steuern).
F22 Tax Certificate
German legislation requires all online marketplaces sellers (such as Amazon, eBay etc) to register for VAT in Germany. In addition, companies are required obtain a special tax certificate (also referred to as an F22 tax certificate). Which can be applied for once a VAT number in Germany is obtained. The certificate is neither a replacement nor an alternative to obtaining a German VAT number. It is an additional requirement for sellers on German online marketplaces.
This certificate will confirm that the online seller is up-to-date with their German VAT compliance. All online marketplaces (such as eBay, Amazon etc.) has to collect F22 certificate. Failure to obtain these certificates. The online marketplaces (such as eBay, Amazon etc.) will automatically suspend in German account.
Most of the Germany VAT returns are file quarterly. But monthly returns must file, if the VAT payable for the preceding year exceeded EUR 7,500. If the VAT payable for the preceding year did not exceed EUR 1,000. The taxable person may be exempted for preliminary filing returns. Newly established taxable persons must file monthly VAT returns for the first and second year of registration. The preliminary VAT return must be submitted by the 10th day after the end of the filing period. The VAT authorities must receive payment in full by the same day.
The regular filing deadline is relatively short. The German VAT authorities allow a permanent one month filing and payment extension on written application. However, taxable persons that must submit monthly preliminary VAT returns must pay a special prepayment equal to 1/11 of the preceding year’s VAT liability by the due date.
There is no special procedure or form required to deregister. The entrepreneur informs the tax office regarding VAT deregistration. It will explain the reason for the deregistration.