Why French brands need German VAT
Germany is France's largest trading partner, and French SMEs, particularly in food, wine, cosmetics, fashion, and specialty retail, have natural expansion paths into the German consumer market. Three main triggers for German VAT registration:
- Amazon Pan-EU FBA from Amazon.fr. French Amazon sellers enabling Pan-EU FBA accept that Amazon moves inventory into 7+ countries including Germany. From the moment your stock lands in a German warehouse, registration is mandatory.
- French 3PL with consolidated DE fulfilment. Providers like Colicoli, Eurodislog, or Geodis offer pan-European fulfilment with German operations. Using a DE warehouse for faster delivery triggers German VAT.
- B2C growth past €10k EU-wide. French Shopify and DTC brands selling across France, Belgium, Germany, and Spain quickly cross the €10,000 annual cross-border B2C threshold. OSS or local registration becomes mandatory.
France vs Germany: opposite fiscal-rep rules
This is the single most misunderstood point for French sellers. France requires non-EU companies to appoint a représentant fiscal (fiscal representative) for French VAT registration in many scenarios, a costly obligation. Germany does not. Neither for EU nor non-EU sellers, for standard VAT compliance.
| France (DGFiP) | Germany (Finanzamt) | |
|---|---|---|
| Fiscal rep for non-EU sellers? | Yes, mandatory for many non-EU regimes | No, tax advisor is sufficient |
| Fiscal rep for EU sellers (incl. FR companies)? | Not generally | No, direct registration via tax advisor |
| Typical fiscal-rep cost | €1,500–€3,500/year | €0 (none required) |
If a provider quotes French sellers a separate fiscal-rep fee for German VAT (€1,000–€3,000/year), it has no legal basis. See our fiscal representation guide.
OSS or local German registration? The French answer
| French seller setup | OSS (via DGFiP)? | Local DE registration? |
|---|---|---|
| Ship from FR only, direct B2C to DE | Yes (if >€10k EU-wide) | No |
| Amazon FBA FR only | Yes | No |
| Amazon Pan-EU FBA (inventory in DE) | For FR-sourced sales | Yes (for DE-sourced sales) |
| French 3PL with German warehouse | Where applicable | Yes (for DE-sourced sales) |
| B2B sales to German businesses | No | Usually not required |
The hybrid case: Pan-EU FBA sellers need both French OSS (for sales originating from FR-located inventory to other EU countries including DE) AND local German registration (for sales originating from DE-located inventory). Vaytax handles the German side; your French expert-comptable handles OSS. We coordinate.
Finanzamt Offenburg: the office for French companies
French companies registering for German VAT are traditionally assigned to Finanzamt Offenburg, located in Baden-Württemberg just across the Rhine from Strasbourg. The proximity to the French border and decades of cross-border trade make this the designated office for FR-DE VAT matters.
What Finanzamt Offenburg requires:
- Extrait K-bis (French company register extract), typically within 3 months
- SIRET and French VAT number (for VIES verification)
- Statuts de la société (company statutes) if requested
- Passport copies of all directors / gérants
- Completed Fragebogen zur steuerlichen Erfassung (tax registration form), we prepare in German from your French company data
- SEPA direct debit mandate, works from any French bank
As EU member-state documents, French corporate records are accepted without Apostille or sworn translation, notably faster than US, UK (post-Brexit), or Chinese registrations.
Monthly filing for French-DE sellers
- You: Enter German-sourced sales totals into the Vaytax dashboard. French-sourced B2C stays with your expert-comptable + OSS.
- We: Review the figures, generate the USt-Voranmeldung (monthly VAT return), file with the Finanzamt.
- Finanzamt: SEPA-debits your French EUR account for VAT owed.
- You: Filing confirmation in dashboard. French TVA and OSS quarterly continue through your expert-comptable.
First two years: monthly filing is mandatory. From year three: quarterly becomes possible if annual VAT owed is under €7,500. Dauerfristverlängerung (permanent filing extension) gives you an extra month per deadline, in exchange for a refundable 1/11 deposit of prior-year VAT liability.
Already shipping into Germany without a German VAT number?
If you crossed the German storage or sales threshold months ago and only just realised the obligation: we file the missing USt-Voranmeldungen retroactively at the same €79 per filing, charged once at signup. Pick the first period you need us to file when you register; we catch up and continue going forward in one onboarding. The Finanzamt may still issue Verspätungszuschlag (late-filing surcharges) directly to your company for retroactive periods; those are independent of our fees, and we file as quickly as possible to keep them small.