German VAT services

VAT number Germany

VAT registration Germany 

Germany VAT threshold is 10,000 EUR or storage in German. Sellers from other EU countries have to register for VAT number such as amazon Germany vat number need. If they sell goods worth more than 10,000 EUR to within a calendar year. The business can apply for the tax number at the responsible local tax authority.  The entrepreneur will explain in written, why he needs VAT ID Germany.

What documents required for VAT number registration in Germany?

  • The entrepreneur generally has to complete a ques­tionnaire issue 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  VAT number Germany for intra-community transactions or services send. Where receive from the Federal Central Office for Taxes (Bundeszentralamt für Steuern).

What is §F22 VAT Certificate German?

German legislation requires all online marketplaces sellers (such as Amazon, eBay etc) to register for VAT in Germany. In addition, companies require obtain a special tax certificate (also referred to as an F22 VAT certificate). It can apply for once a Tax office. Where VAT number obtained. The certificate is neither a replacement nor an alternative to obtaining a VAT number. It is an additional requirement for sellers on online marketplaces.

German VAT 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.

VAT certificate Germany

Difference between Steuernummer and VAT ID numbers (USt-IdNr)

The Steuernummer is for freelancers and businesses. It is a 10 or 11 digit number and has the format “25/345/67890“. It is sometimes written as “3012034567890” (the first two digits are the number of your Bundesland). It is also called Steuer-Identnummer or St-Nr.

The Umsatzsteuer-ID is the German VAT number. It is a 9-digit number with the format “DE123456789“. It is also called Umsatzsteuer-Identifikationsnummer, USt-Identifikationsnummer or USt-IdNr.

July 2021 Changes for §22f Certificate

Since the 1st July 2021, the requirement for the f22 certificate has been removed the German authorities. The VAT identification number is mandatory. Still German Marketplaces require the following information:

  • Name of company
  • Business Address
  • Description of items
  • Merchants bank details.
  • Dispatch location & place of destination.
  • Time and amount of sales.
  • Electronic address or website
  • Tax Number in Germany
  • VAT number according to §27a issued by the Federal Central Tax Office.

VAT return

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. German VAT rate is 19%. The taxable person exempt for preliminary filing returns. Newly establish taxable persons file monthly VAT return for the first and second year of registration. The preliminary VAT return submit by the 10th day after the end of the filing period. The VAT authorities receive payment in full by the same day.

VAT payment

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 submit monthly preliminary VAT returns. Payment will pay a special prepayment equal to 1/11 of the preceding year’s VAT liability by the due date.

German VAT Refund mechanism

Import VAT refund

Import VAT (Einfuhrumsatzsteuer) is a special form of VAT, charged by Customs Authorities (Zoll). When you import goods from non-EU countries to Germany.  Foreign companies pay import VAT in Germany especially for imports via the ports of Hamburg and Bremen. After registering for Germany VAT code. Foreign companies can usually apply for reimbursement of paid import VAT.

VAT Refunds for EU Companies

You are a VAT registered company in an EU Member State. So you can conduct cross border transactions in another Member State. Where you are not VAT registered. Then you are eligible to recover the VAT according to Articles 170-171a VAT Directive and following the full rules laid out in Directive 2008/9/EC .

VAT Refunds for Non-EU Companies

If you are a VAT registered company establish outside of the EU. You can charge VAT on business activities conduct in an EU Member state where you are not VAT registered. Then you will entitle to deduct the VAT through means of a refund from the country where the VAT was paid according to the 13th Directive (69/59/EEC).

Export refund

The VAT can refund. If the buyers purchase and export a customer, whose residence is outside the European Union. Please note that in order to qualify for tax-refund the merchandise has to export within three months of purchase.

Before you purchase any goods in Germany. You should inform the retailer that you intend to export the goods to the United Kingdom or other Non EU countries.  Your will receive a so-called “Ausfuhrbescheinigung” (export papers) or a Tax Free Shopping Check.

Deregistration

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.