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German VAT Registration

Foreign companies not having any establishment in Germany may register for VAT in Germany without formulating a local company or branch - known as non-resident VAT trading. There is not any VAT threshold in Germany for registration of non-resident traders.

A single tax reference number is required for business registration and all applicable taxes, including VAT before the foreign company should commence its business in Germany. For the availability of general tax reference number the foreign companies should register with the tax office (Finanzamt) assigned to his country within Germany.

This identification number is uniform within the European Union and should be mentioned on invoices received and issued regarding all intra-EU supplies of goods. The authentication of VAT numbers may be checked at the VIES (VAT Information Exchange System) web page. One can also access the VAT identification number through an online application procedure via the website of the Federal Tax Office.
Generally 3(three) weeks time span is required for registration of German VAT subject to change in some cases.

Generally 3(three) weeks time span is required for registration of German VAT subject to change in some cases.

There exist some contingent rules for the registration of German VAT which are described below:-

♦   Importing goods into Germany;
♦   Organizing live events, conferences etc in Germany;
♦   Holding goods in a warehouse in Germany as stock for resale;
♦   Buying goods within Germany which are subsequently resold in-country;
♦   'Supply and install' services over 12 months;
♦   Selling goods from Germany to other EU member states; and
♦   Distance selling to private individuals in Germany, e.g. internet retailing.

Proceedings

In Germany VAT is payable quarterly in a financial year. After the completion of a quarter the VAT tax return is being calculated and submitted electronically to the local tax office within 10 days. In case of VAT liability surpassed 7500 € during the preceding year, the companies have to file the tax return every month instead of quarterly. VAT should be paid within another ten days. An additional VAT tax return is due at the end of each year.

Within the Single European Market sales to Germany is exempted from value added tax (VAT) in the country of origin. Suppliers that belong to EU member states have the ability to announce the sales to Germany in the recapitulative statement (''zusammenfassende Meldung'') and dischare themselves of the VAT. The recapitulative statement form can be available by the national tax authorities. In this form, vendors should have to recognize their customers by mentioning their VAT registration number, which is exchangeable upon conclusion of the transaction.

IMPORTENT LINKS

Vat refund in Germany
Germany Vat rate
German Vat Rule
German Vat Registration
VAT Refund for Foreign Exhibitors

 



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