Key Takeaways
- Foreign companies must register for German VAT if they store goods in Germany or exceed the €10,000 EU distance selling threshold. There is no minimum revenue threshold for foreign sellers.
- Registration is processed by a specific Finanzamt assigned based on the company's country of origin (e.g., Finanzamt Offenburg for French companies, Finanzamt Hannover-Nord for UK companies).
- The process takes 4–8 weeks from submission. Required documents include certificate of incorporation, passport of directors, and the Fragebogen zur steuerlichen Erfassung.
- Monthly VAT returns (USt-Voranmeldung) are due by the 10th of the following month. VATdesk handles registration (€249) and monthly filing (€59/month) via DATEV.
Information verified by VATdesk as of April 2026. Sources: BZSt, UStG, EU VAT Directive 2006/112/EC.
If you sell goods in Germany — whether through Amazon FBA, your own online shop, or direct imports — you are legally required to register for VAT (Umsatzsteuer). There is no minimum threshold for foreign companies. This guide explains everything you need to know.
Who Needs to Register for VAT in Germany?
You must register for German VAT if:
- You store goods in Germany (including Amazon FBA warehouses)
- You ship goods from Germany to German customers
- You exceed the distance selling threshold for sales from another EU country to German consumers (since July 2021, the EU-wide threshold is €10,000 combined across all EU countries)
- You make intra-community acquisitions in Germany
Important for Amazon FBA sellers: If Amazon stores your products in a German fulfilment centre, you need a German VAT number — even if you haven't made a single sale yet. Amazon will also request your VAT certificate for continued selling eligibility.
What You Need: Required Documents
To register for VAT in Germany, you will need the following documents:
| Document | Notes |
|---|---|
| Certificate of incorporation | Officially translated if not in German or English |
| Extract from commercial register | Or equivalent from your country |
| Articles of association | Current version |
| Passport/ID of directors | Copy of the managing directors |
| VAT certificate from home country | Proving your existing VAT registration |
| Proof of business activity in Germany | e.g., Amazon seller account, warehouse agreement |
| Completed Fragebogen zur steuerlichen Erfassung | We handle this for you |
The Registration Process: Step by Step
Step 1: Determine the Responsible Finanzamt
Foreign companies without a permanent establishment in Germany are typically assigned to a specific Finanzamt based on their country of origin. For example:
- France: Finanzamt Offenburg
- Italy: Finanzamt München
- UK: Finanzamt Hannover-Nord
- USA: Finanzamt Bonn-Innenstadt
- China: Finanzamt Berlin Neukölln
Step 2: Submit the Registration Application
The application is submitted to the relevant Finanzamt. This includes the Fragebogen zur steuerlichen Erfassung (tax registration questionnaire) and all supporting documents.
The entire form is in German. If you work with us, we complete and submit this within 48 hours of receiving your documents.
Step 3: Wait for Processing
Processing times vary by Finanzamt, but typically take 4–8 weeks. Some offices (notably Berlin and Munich) can take longer during peak periods.
Step 4: Receive Your VAT Number
You will receive two numbers:
- Steuernummer (tax number): Used for domestic filings
- USt-IdNr. (VAT ID number): Used for intra-EU transactions, starts with "DE"
After Registration: Your Ongoing Obligations
- Monthly VAT returns (USt-Voranmeldung) — Due by the 10th of the following month
- Annual VAT declaration (Jahreserklärung) — Due by July 31 of the following year (with Steuerberater extension)
- Zusammenfassende Meldung (ZM) — Recapitulative statement for intra-EU supplies, due monthly or quarterly
- Intrastat reporting — If your intra-EU trade exceeds certain thresholds
How Much Does It Cost?
| Service | Market Price Range | Our Price |
|---|---|---|
| VAT registration | €150–€600 | €249 |
| Monthly filing | €49–€119/month | €59/month |
| Annual declaration | €150–€400 | Included |
Common Mistakes to Avoid
- Selling before registering: This creates retroactive filing obligations and potential penalties
- Using the wrong Finanzamt: Each country of origin has a designated office
- Missing the monthly deadline: Late filing penalties start at €25 per month of delay
- Not filing zero returns: Even if you had no sales, you must still submit a return
- Ignoring Finanzamt letters: They send reminders and requests in German — ignoring them escalates quickly
Related guides:
Need help with your German VAT registration?
We handle everything — from application to first filing. Licensed Steuerberater, filed via DATEV, in your language.
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Frequently Asked Questions
Can I register for VAT myself?
Technically yes, but the entire process is in German, and the Finanzamt only communicates in German. Most foreign companies use a Steuerberater or service provider.
Do I need a fiscal representative?
EU companies do not need a fiscal representative in Germany. Non-EU companies may be required to appoint one, depending on existing tax treaties.
What happens if I don't register?
If you're required to register and don't, you risk penalties, interest charges on unpaid VAT, and potential suspension of your Amazon seller account.
Can I reclaim German VAT (Vorsteuer)?
Yes. If you have purchase invoices with German VAT, you can deduct the input VAT (Vorsteuer) from your output VAT in your monthly filing.