1. Who signs and files my returns?
In Germany, assisting others with their tax matters as a business is reserved to authorised professionals (§ 2 StBerG), such as tax advisors (Steuerberater) and their professional firms (§ 3 StBerG). You may always file your own returns. Ask for the name of the advisor or firm and the regional chamber (Steuerberaterkammer) it belongs to.
2. Do I need a fiscal representative?
For standard German VAT registration and filing, no. Under § 22a UStG fiscal representation is an option, open only to businesses that make exclusively tax-free supplies in Germany. If a quote includes it, ask which rule makes it necessary in your case.
3. What exactly does the price cover?
Ask for a written list:
- the registration;
- every monthly or quarterly return (Umsatzsteuervoranmeldung);
- the annual return (Umsatzsteuerjahreserklärung);
- the EU sales list (Zusammenfassende Meldung) if you sell to EU businesses;
- routine letters from the tax office (Finanzamt).
Then ask what is charged on top: corrections, past periods, the filing extension (Dauerfristverlängerung), audits.
4. How are letters from the tax office handled?
German tax offices write in German, and most letters carry a deadline. Ask who reads them, how fast you hear what they mean, and which replies are included and which are quoted separately.
5. What do I have to do each month?
In most services you provide the figures, as a marketplace report or entered by hand. Ask what format is needed, by which day, and who checks it before filing.
6. Which tax office handles my company, and how long does registration take?
Foreign companies are assigned a central tax office by their country of establishment (Umsatzsteuerzuständigkeitsverordnung). A provider should know yours. Registration usually takes 4 to 8 weeks to the tax number (Steuernummer), and the EU VAT ID follows 1 to 2 weeks later.
7. How does the contract end?
Ask for the minimum term, how the plan renews and the notice period, in writing.
8. Can I see what was filed for me?
Ask whether you get a copy of every filed return and the tax office's confirmation.
9. Do you cover the other countries or schemes I need?
If you also sell to consumers across the EU (One-Stop-Shop, OSS) or hold stock in another country, ask which of those the provider files and which you would need elsewhere.