VAT USt- Registrierung ausländischer Unternehmen

GERMAN VAT LAW                                                              

The German VAT law, based on the EU VAT Directive, is recorded in the Value Added Tax Act of 1999 („Umsatzsteuergesetz“). This had been revised a number of times since that. German tax law is implemented by the German parliament (Bundestag). However it is administered by the 16 federal states (Bundesländer).

GERMAN VAT REGISTRATION FOR FOREIGN COMPANIES

Foreign companies can register in Germany for VAT reporting without the need of forming a local company or branch - known as non-resident VAT trading. There is no VAT threshold in Germany for the registration of non-resident traders - a VAT ID number must be in place before the start of taxable deliveries or services. There are strict rules in which cases a German VAT registration is permitted.

Our fixed price is 800,00 euros.

Common scenarios which require a registration are:

  • Importing goods into Germany;
  • Organizing live events, conferences etc. in Germany;
  • Passenger transport by foreign company in German;
  • Keeping goods in a stock warehouse in Germany for resale;
  • Buying goods within Germany which are subsequently resold within Germany;
  • Selling goods from Germany to other EU member states

Registering for German VAT generally takes between two and six weeks, but this can vary. A tax payer must register at the specific tax office allocated to his country. For example: Tax payers from USA at the tax authorities Bonn-Innenstadt and from Spain at the tax office Kassel.

OUR VAT SERVICES PROVIDED

Within the context of a tax representation in Germany we will complete the following tasks for you:

  • VAT registration of the company at the local tax authoritie
  • Application for a German VAT identification number
  • Completing any other reports that may be required (e.g. INTRASTAT)
  • Checking the company’s incoming and outgoing invoices to ensure they fulfill German VAT requirements
  • Preparation of annual VAT returns
  • Checking the VAT assessment notes
  • Correspondence with the tax authorities and other financial authorities