Germany

VAT registration in Germany 

Germany VAT registration threshold is 100,000 EUR or storage in German. Accordingly, sellers from other EU countries have to register in Germany. If they sell goods worth more than 100,000 EUR to Germany within a calendar year. The entrepreneur can apply for the (general) tax number at the responsible local tax authority.  The entrepreneur explaining in writing why he needs to register for VAT in Germany.

Required documents

  • 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 (general) 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. This certificate will need to be collected by all online marketplaces (such as eBay, Amazon etc.) which the seller uses to sell their goods or services in the country. Failure to obtain and produce these certificates by the online marketplaces (such as eBay, Amazon etc.) will automatically suspend German account.

VAT return

Germany VAT returns are filed quar­terly, but monthly returns must be filed if the VAT payable for the preceding year exceeded EUR7,500. However, if the VAT pay­able for the preceding year did not exceed EUR1,000, the taxable person may be exempted from filing preliminary 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.

VAT payment

Because 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.

Deregistration

There is no special procedure or form required to deregister. The entrepreneur informs the tax office and states the reason for the deregistration.