Information Germany VAT
- 19%VAT percentage high rate
- 7%VAT percentage reduced rate
- Registration threshold for distance sales: € 100.000
- Intrastat threshold in Germany:
- Arrivals € 800.000
- Dispatches € 500.000
Germany has two kinds of tax numbers:
2. Umsatzsteuernummer Identificationsnummer (USt. Id Nr.). A USt. Id Nr. is used for EC sales transactions.
Doing business in Germany: we will assist you with the German VAT
Is your company not based in Germany however you are doing business in Germany, it is possible that you will have to deal with local taxable transactions and services in Germany.
You need a VAT registration in case of a VAT liability in Germany. After applying for a German VAT number, periodical VAT returns for the German turnover have to be submitted.
InterVAT know all rules and legislation when you are trading in Germany. Outsourcing will save time and money, because you can focus on your core business, while we are taking care of the correct submission of the German VAT returns in due time.
When do I need a German VAT number?
Below you will find some examples:
- You buy goods in Germany and you pay German VAT. Subsequently you are selling these goods in Germany.
- You are buying goods in Germany and paying German VAT. You are delivering these goods hereafter to other countries inside or outside the European Union.
- You are importing goods in Germany from a non-EU country (e.g. China or Turkey). And you are delivering these goods in Germany or in another EU country.
- You are organizing a conference, workshop, seminar or congress in Germany and you charge registration or a fee for admission.
- You are selling online products to private persons in Germany and you are reaching the threshold of € 100.000 for distance sales.
- You are selling via Amazon. And Amazon is asking for a VAT registration number. You will need to apply for a so called Bescheinigung nach § 22f Formular (formulier § 22f). When you sell online products in several EU countries using the so called Pan-European FBA Programme, you will have to register directly for the VAT. The Amazon warehouses are so called Amazon fulfilment centres. FBA is an abbreviation for Fulfilment by Amazon.
- You are bringing your own goods over to or from Germany to or from another EU country. Transfer of own goods. In this case the delivery is a so called fictive EC sales or fictive EC acquisition.
InterVAT will check if you have a tax liability in Germany, and when necessary take care of the VAT registration there, the submission of VAT returns and requests for refund of VAT paid (deductible turnover tax).
Do you need a VAT registration number in Germany? Or do you need to submit periodical Germany VAT returns?Apply for a VAT registration number in Germany!