German VAT for Chinese Companies.
Amazon.de compliance, handled properly.

Why Chinese sellers need German VAT (fast)

Chinese companies selling on Amazon.de are the largest single group targeted by German marketplace VAT enforcement. The chain of obligations is straightforward and strict:

1. Amazon FBA inventory lands in DE. The moment your goods arrive at a German Amazon warehouse (DE1 Werne, DE2 Rheinberg, DE3 Graben, DE4 Bad Hersfeld, etc.), you have a German taxable presence.
2. Amazon enforces §25e UStG. Under German marketplace liability rules, Amazon can be held jointly liable for unpaid VAT from sellers on its platform. This is why Amazon Seller Central demands a German USt-IdNr. from Chinese sellers and suspends listings if not provided.
3. No OSS available for Chinese companies. OSS is EU-only. Chinese companies without an EU establishment must register locally in each EU country where obligations exist.
4. Finanzamt enforcement is separate from Amazon. Even if Amazon is collecting VAT on your behalf via §25e, you still need your own registration for any non-marketplace sales, and the Finanzamt can assess unpaid VAT retroactively from your first taxable supply.

The fiscal rep trap: €1–3k/year for nothing

This is the single biggest cost trap for Chinese sellers. Many providers market "fiscal representation" services specifically to Chinese Amazon sellers, implying it's a German legal requirement. It is not. Germany does not require fiscal representation for Chinese (or any other non-EU) companies for standard VAT compliance.

The providers charging €1,000–€3,000/year for fiscal rep are offering a service Germany does not require. A licensed Steuerberater acting as your tax agent under §3 StBerG is sufficient. See our detailed breakdown.

Finanzamt Berlin-Neukölln: the office for Chinese companies

All Chinese companies registering for German VAT are routed to Finanzamt Berlin-Neukölln (in Berlin), regardless of which Chinese province your company is based in — Guangdong, Zhejiang, Shanghai, Beijing, all route to Neukölln. The office has handled Chinese-Germany VAT matters at scale for over a decade and has established workflows for Chinese document review.

Documents required (all translated by a sworn translator if not already in German):

• 营业执照 (Business License) with sworn German translation
• 公司章程 (Articles of Association) with sworn German translation
• 税务登记证 (Tax Registration Certificate)
• Legal representative and director passports
• Proof of Chinese business address
• Completed Fragebogen zur steuerlichen Erfassung in German — we prepare this from your Chinese company data
• SEPA direct debit authorization (typically via Wise/Payoneer EUR account)

Document translation and Apostille: the real timeline driver

For Chinese sellers, the timeline bottleneck is rarely the Finanzamt — it's obtaining sworn German translations of Chinese corporate documents, and in some cases, Apostille or consular legalization. Typical timeline breakdown:

• Document gathering in China: 2–4 weeks (business license certified copy, passport notarizations)
• Sworn translation (中文 → 德文): 1–3 weeks depending on translator availability
• Apostille if required: 2–4 weeks via Chinese foreign ministry / Hague Apostille (China joined in Nov 2023)
• Submission to Finanzamt Berlin-Neukölln: same day once documents complete
• Finanzamt processing: 4–8 weeks for the Steuernummer, 1–2 weeks more for the USt-IdNr.

Total: 8–16 weeks. Well-prepared applications (all translations and Apostilles done before submission) land at the 8–10 week end.

How Chinese companies pay German VAT (SEPA workarounds)

Germany's preferred VAT payment method is SEPA Direct Debit from a EUR-denominated bank account with a SEPA-compatible IBAN. Chinese mainland banks typically cannot issue SEPA IBANs. Standard workarounds:

• Wise Business: free EUR IBAN for Chinese businesses, SEPA-enabled, standard choice
• Payoneer: similar, widely used among Amazon sellers
• Hong Kong EUR account: if you have an HK subsidiary, HK banks can offer SEPA-compatible IBANs
• SWIFT wire transfer: accepted but slower (3–5 days) and pricier; fallback only

Vaytax sets up the SEPA mandate as part of onboarding — you provide the EUR IBAN from whichever provider you use, we configure the Finanzamt authorization.

Monthly filing for Chinese sellers

1. You: Enter German-sourced sales totals into the Vaytax dashboard (English UI, ~5 minutes/month).
2. We: Import into DATEV, generate the USt-Voranmeldung, file via ELSTER.
3. Finanzamt: SEPA-debits your EUR account (Wise, Payoneer, etc.).
4. You: Filing confirmation in dashboard + email.

First two years: monthly filing mandatory. After two years, quarterly possible if DE VAT under €7,500/year.