Key Takeaways
- Every foreign company needs the same four building blocks: proof the company exists (the local equivalent of a commercial-register extract), its articles of association, a passport of the legal representative, and a signed power of attorney (Vollmacht).
- What changes by country is the name of the company-existence document and whether it must be apostilled. A UK director shows a Certificate of Incorporation; a US LLC shows Articles of Organization plus the IRS EIN letter; a mainland Chinese company shows its business licence.
- An apostille is a single, standardised international certificate under the 1961 Hague Convention. It replaces the older, slower consular legalisation between member countries.
- Since 7 November 2023, China is a member of the Apostille Convention, so Chinese documents take a simple apostille instead of consular legalisation.
- If your stock is held in a German warehouse, you also provide a warehouse or fulfilment contract.
Information verified by Vaytax as of June 2026. Sources: HCCH (Hague Conference on Private International Law), Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents.
"What documents do I actually need?" is the question every non-EU seller asks before they start a German VAT registration. The honest answer is that the core set is short and the same everywhere: a proof your company exists, its founding rules, a passport, and a signed authorisation. What changes from country to country is the name of the company document and whether it needs an apostille. This guide gives you the checklist by origin (UK, US, China, Hong Kong, and everyone else), explains the apostille in plain English, and lists the universal items so you can gather everything in one pass.
The universal items every country needs
Whatever your country of origin, three items are constant, and a fourth applies the moment your inventory sits in Germany.
- A passport of the legal representative. A clear copy of the passport of the person authorised to act for the company (the director, manager, or legal representative).
- A signed power of attorney (Vollmacht). This authorises your tax advisor to act for you with the German tax office. A template is provided during signup, so you do not draft it yourself.
- A warehouse or fulfilment contract, when your stock is held in Germany. If goods are stored in a German warehouse (for example through Amazon's fulfilment network), the agreement that places the stock there is part of the file.
On top of those, you provide one country-specific document that proves the company exists and its legal form. That is the part that differs below.
What is an apostille, and when do you need one
An apostille is a standardised international certification of a public document, issued under the Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents (the Hague Apostille Convention). In plain terms, it is a single certificate, attached by an official authority in the country where your document was issued, that verifies the signature, seal, or stamp on the document so that other member countries accept it without further checks.
Before the Convention, a foreign document often had to go through consular legalisation: a chain of authentications ending at the destination country's embassy or consulate. The apostille replaces that whole chain with one step between member countries. The Convention has well over a hundred contracting parties, which is why "get it apostilled" has become the standard instruction for company documents crossing borders.
You typically need an apostille on the document that proves your company exists and its legal form (the commercial-register extract, certificate of incorporation, or business licence), where the Finanzamt requests it. A passport copy and the signed power of attorney are usually not apostilled. We confirm the exact set with you during onboarding, so you do not over-apostille and pay for certifications you do not need.
A note on China. China became a member of the Apostille Convention on 7 November 2023. Before that date, Chinese company documents needed consular legalisation; now a simple apostille is enough, which makes the registration noticeably faster for mainland Chinese sellers.
UK companies: what you need
For a UK company, the registration set is short:
Certificate of Incorporation and Articles of Association (apostilled where requested), a passport copy of the director, and a signed power of attorney (template provided during signup). Since Brexit you will also need an EU EORI number to move stock into Germany: your GB EORI is not valid in the EU.
The EORI point catches a lot of UK sellers off guard, so it is worth its own read: see our EORI number guide for non-EU and UK sellers and our overview for UK companies.
US companies: what you need
For a US company, the registration set is:
Your LLC formation document (Articles of Organization or equivalent), your IRS EIN confirmation letter, a passport copy of the representative, and a signed power of attorney. Documents are typically apostilled.
If your entity is a corporation rather than an LLC, the equivalent formation document (Articles of Incorporation) takes the place of the Articles of Organization. Our overview for US companies walks through the common seller profiles.
Chinese companies (mainland): what you need
For a mainland Chinese company, the core registration set is:
Your commercial register extract (business licence) and articles of association, both apostilled. Since China joined the Apostille Convention on 7 November 2023, a simple apostille replaces the old consular legalisation. Plus a passport copy of the legal representative and a signed power of attorney.
Documents in Chinese are translated as part of onboarding. Our overview for Chinese sellers covers the full picture, including translation handling.
Hong Kong companies: what you need
Hong Kong is a special case because its company records are structured differently:
Hong Kong has no German-style commercial register extract. Your Certificate of Incorporation and Business Registration Certificate together serve that purpose, alongside your Articles of Association (apostilled), a passport copy of the legal representative, and a signed power of attorney.
Other countries: the generic set
If your company is from somewhere not listed above, the building blocks are the same. You provide:
- Official proof of the company's existence and legal form (the local equivalent of a commercial-register extract);
- Articles of association;
- A passport of the legal representative;
- A signed power of attorney;
- Apostilled where the Finanzamt requests it.
The exact name of the company-existence document varies by jurisdiction, but the Finanzamt is looking for the same thing everywhere: independent proof that the company is real and who is authorised to act for it.
Frequently asked questions
What documents does a UK company need for German VAT registration?
Certificate of Incorporation and Articles of Association (apostilled where requested), a passport copy of the director, and a signed power of attorney (template provided during signup). Since Brexit you will also need an EU EORI number to move stock into Germany: your GB EORI is not valid in the EU.
What documents does a US company need for German VAT registration?
Your LLC formation document (Articles of Organization or equivalent), your IRS EIN confirmation letter, a passport copy of the representative, and a signed power of attorney. Documents are typically apostilled.
What documents does a Chinese company need for German VAT registration?
Your commercial register extract (business licence) and articles of association, both apostilled. Since China joined the Apostille Convention on 7 November 2023, a simple apostille replaces the old consular legalisation. Plus a passport copy of the legal representative and a signed power of attorney.
What documents does a Hong Kong company need for German VAT registration?
Hong Kong has no German-style commercial register extract. Your Certificate of Incorporation and Business Registration Certificate together serve that purpose, alongside your Articles of Association (apostilled), a passport copy of the legal representative, and a signed power of attorney.
Do German VAT registration documents need to be apostilled?
Often yes, but it depends on the document and the country. An apostille is a standardised international certification of a public document under the 1961 Hague Apostille Convention; it replaces the older consular legalisation process between member countries. Company-existence documents such as a commercial register extract or certificate of incorporation are commonly apostilled where the Finanzamt requests it. A passport copy and a signed power of attorney are usually not apostilled. The exact set is confirmed during onboarding.
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