VAT Registration Germany: The Complete Guide for Foreign Sellers

Reviewed by a licensed German tax advisor

Files your German VAT returns with the Finanzamt

Vaytax is operated by FRADECO GmbH tax advisory firm, a Franco-German tax advisory firm specialising in cross-border German VAT compliance for international businesses. The firm holds both German tax advisor and French Expert-Comptable qualifications and files via the Finanzamt.

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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. If you would rather we handle the whole process, see our German VAT registration service.

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

What You Need: Required Documents

To register for VAT in Germany, you will need the following documents:

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. Use our free Finanzamt + IBAN lookup tool to find yours by country (with the payment IBAN included for the future SEPA setup). Common assignments:

• France: Finanzamt Offenburg
• Italy: Finanzamt München
• UK: Finanzamt Hannover-Nord
• USA: Finanzamt Bonn-Innenstadt
• China: Finanzamt Berlin International

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

1. Monthly VAT returns (UStVA), Due by the 10th of the following month
2. Annual VAT declaration (annual VAT return (Jahreserklärung), Due by July 31 of the following year (with tax advisor extension)
3. EU sales list (Zusammenfassende Meldung) (ZM), Recapitulative statement for intra-EU supplies, due monthly or quarterly
4. Intrastat reporting, If your intra-EU trade exceeds certain thresholds

How Much Does It Cost?

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

What Changed in 2025 and 2026?

Three recent changes matter for foreign companies registering for German VAT (full overview: German VAT changes 2026):

• Filing-frequency thresholds went up (since 1 January 2025). Monthly preliminary returns (UStVA) are required when your prior-year German VAT liability exceeded €9,000 (previously €7,500). Between €2,000 and €9,000 you file quarterly; at or below €2,000 the Finanzamt can waive preliminary returns entirely (previously €1,000). Most foreign sellers with German warehouse stock still file monthly.
• E-invoicing does not force you to issue e-invoices if you are only VAT-registered. Germany’s B2B e-invoicing mandate (phasing in 2025 to 2028) applies to businesses established in Germany. A foreign company that is merely VAT-registered, with no German establishment, is not required to issue XRechnung or ZUGFeRD invoices, but should be able to receive and store e-invoices from German suppliers.
• The EU’s €150 customs duty exemption ended on 1 July 2026. Parcels under €150 shipped from outside the EU now attract a transitional flat customs duty of €3 per item on top of import VAT. Sellers who ship direct-to-consumer from outside the EU should reprice accordingly.

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 tax advisor or service provider.

Do I need a fiscal representative?

No, not for standard German VAT compliance. Germany does not require fiscal representation for EU or non-EU companies (UK, US, Chinese, Swiss) for normal VAT registration and filing, a licensed tax advisor acting as your tax agent is sufficient. The narrow legal exception is §22a UStG, which applies only to specific customs-42 import scenarios. See our fiscal representation guide for the full breakdown and why paying for it is usually an unnecessary €1,000–€3,000/year.

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.