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 (director, manager, or authorised signatory).
- A signed power of attorney (Vollmacht) authorising your tax advisor to act with the Finanzamt. A template is provided during signup.
- A document proving the company exists and its legal form. This is the one that changes by country (see the tool above).
- A warehouse or fulfilment contract, when your stock is held in Germany (for example through Amazon's fulfilment network).
What an apostille is, in plain English
An apostille is a single standardised certificate under the 1961 Hague Apostille Convention that verifies the signature or seal on a public document so other member countries accept it without further checks. It replaces the older, slower consular legalisation. You typically need it on the document that proves your company exists, where the Finanzamt requests it. A passport copy and the power of attorney are usually not apostilled, and EU-issued documents usually need no apostille at all. Since 7 November 2023, China is a member, so Chinese company documents take a simple apostille instead of consular legalisation.
For the full written guide, see documents for German VAT registration, by country.
Free to cite with a link: Vaytax, "German VAT Registration Documents Checklist by Country", https://vaytax.com/german-vat-registration-checklist