Selling on Amazon.de, shipping to German customers from a UK 3PL, or running Pan-EU FBA with German inventory? You need a German VAT number. We handle registration and the filings that follow, no fiscal rep, no hidden fees, in English.
The short version
Post-Brexit, UK companies are third-country businesses for German VAT. There is no distance-selling threshold anymore: any taxable supply in Germany triggers mandatory registration, from the first euro.
UK companies are handled by Finanzamt Hannover-Nord and register directly through a licensed tax advisor. No fiscal representative is required (unlike France or Italy), and no ZM or Intrastat: the UK is outside the EU, so it's customs, not intra-EU reporting.
Typical timeline: 6–12 weeks from submission to Tax ID, with the USt-IdNr. following 1–2 weeks later. Typical year-one cost via Vaytax: €1,199/year all-in, German VAT registration included.
Not sure if this applies to your business? Take the 60-second VAT check →
The three most common profiles. If one of these sounds like you, registration is almost certainly mandatory.
UK companies enrolled in Pan-EU FBA where Amazon moves inventory into German warehouses (Bad Hersfeld, Rheinberg, Leipzig). The moment your stock crosses into Germany, registration is mandatory.
UK e-commerce brands using a German third-party logistics provider, consignment stock, or direct fulfilment into Germany from a local warehouse. Inventory location triggers registration, regardless of where the company is based.
UK SaaS and digital-service providers selling to German B2C customers. Non-Union OSS is one route; a local German registration is often cleaner for enterprise B2B contracts expecting a valid USt-IdNr.
Before 31 December 2020, UK companies operated in Germany under the same EU VAT rules as any other member state. Distance-selling thresholds, MOSS/OSS access, and intra-EU simplifications all applied. From 1 January 2021, the UK became a third country under EU VAT law, the same status as the US, Canada, or Australia. Concrete consequences:
| Pre-Brexit (before 2021) | Post-Brexit (from 2021) |
|---|---|
| €10,000 EU-wide distance-selling threshold applied | No threshold, any taxable supply triggers registration |
| UK-DE goods treated as intra-EU supplies | Treated as imports, customs declarations, EORI required |
| MOSS/OSS available for cross-border VAT | Union OSS still available via German-stored stock (Germany = identification state); no UK-establishment route |
| ZM (EC Sales List) required for intra-EU B2B | No ZM, customs replaces EU reporting |
| Single UK VAT reg often sufficient | Separate German registration required for DE activity |
The core principle: for German VAT purposes, a UK company is now treated exactly like a non-EU company. There is no current UK-EU VAT treaty that restores pre-Brexit simplifications, and no indication that one is coming.
Germany has no registration threshold for foreign sellers. The obligation begins the moment you make a taxable supply in Germany. The three most common triggers:
If you're in Amazon Pan-European FBA, Amazon can (and will) move your inventory into its German fulfilment centres based on demand signals. From the moment your stock crosses the German border, you have a taxable presence in Germany. Registration is mandatory before you sell a single unit from that inventory. Amazon will request your German USt-IdNr. once the inventory is allocated, failing to provide one risks listing suspension.
Using a UK-based fulfilment provider's German warehouse, or any German 3PL (Zalando Fulfilment, Otto, independent providers), creates the same obligation. Consignment stock held in Germany, even if not actively selling yet, is a taxable presence.
UK SaaS and digital service providers selling to German consumers must either use Non-Union OSS or register in Germany. Non-Union OSS covers cross-border B2C digital services from a UK base but does not help with German-located inventory or physical-service scenarios. For enterprise B2B contracts, many German buyers expect a real DE-prefixed USt-IdNr., which requires local registration.
Where UK companies typically do NOT need to register: pure B2B services to German businesses where the reverse charge (§13b UStG) applies throughout, with no German stock or establishment. The German customer accounts for the VAT via their own return. Some service categories are exceptions, check before assuming.
This is the single biggest cost trap for UK sellers after Brexit. Some providers imply that because UK companies are now "third country," they need a fiscal representative in Germany. This is not true.
Germany does not require fiscal representation for any third-country business, UK, US, Chinese, Swiss, for standard VAT registration and monthly filing. A licensed tax advisor acting as your tax agent is sufficient, under §3 StBerG. The distinction:
| Fiscal Representative | Tax advisor (Vaytax) | |
|---|---|---|
| Required for UK companies? | No (§22a UStG narrow exception only) | Yes, this is the standard path |
| Assumes your VAT liability? | Yes, personally liable for your VAT debt | No, you remain the taxpayer |
| Typical annual cost | €1,000–€3,000 extra | Included in €89/month |
For a full breakdown, see our fiscal representation guide. If a provider quotes UK sellers a separate "fiscal rep" fee, ask for the legal basis, there isn't one for standard VAT compliance.
Germany routes foreign companies to central Finanzämter by country of origin. UK companies, whether based in England, Scotland, Wales, or Northern Ireland, are assigned to Finanzamt Hannover-Nord. This routing is confirmed by the Bundeszentralamt für Steuern (BZSt) and has been stable since 2021.
What Hannover-Nord needs to process a UK-company registration:
No German bank account is required. UK banks support SEPA transfers, so your existing GBP or EUR business account typically works.
Because UK-Germany goods movements are now imports/exports (not intra-EU), you need customs infrastructure that pre-Brexit sellers didn't:
What UK companies do not need post-Brexit: ZM (Zusammenfassende Meldung) and Intrastat, both are intra-EU reporting obligations that no longer apply to UK trade.
Once you have your Tax ID, the monthly rhythm is simple:
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.
The annual return (Umsatzsteuer-Jahreserklärung) is filed by 31 July of the following year, or up to 28/29 February of the year after, if filed through a tax advisor under extension rules.
Already selling on amazon.de? See your German VAT from your own report: drop your Amazon VAT Transactions Report (or easybill export) and we read it on your device, nothing uploaded, to show the figure reconciled to your file. It is a draft, subject to our review.
For a UK company, the registration set is short and we point you to each item during onboarding:
For the full document checklist by country (and what an apostille is and when you need one), see our documents for German VAT registration, by country guide.
No per-sale surcharge. No fiscal-rep fee. The price you see covers your routine recurring filings; one-off work like backfiling or disputes is always quoted up front.
New to German VAT · Path A
German VAT registration included. Charged in full at signup. Renews yearly.
What's included
Already registered · Path B
Already hold a German VAT number? Skip the registration fee and move straight into monthly filing. €990/year if you pay annually (about €82/month, roughly 7% off).
Or €990 billed yearly. No registration fee.
Free instant English read, no signup. Then a fixed price from €200 net, nothing to pay until you accept. Estimated assessment (Schätzbescheid), payment reminder (Mahnung), formal hearing notice (Anhörung).
Not sure what you need?
Answer a few quick questions about how and where you sell. We will tell you whether Germany requires you to register, and what it costs, in plain English. No account, no obligation.
German VAT registration, monthly filing, and the annual return, handled end to end by a licensed German tax advisor. Built for post-Brexit UK sellers. Reviewed June 2026 by a licensed German tax advisor.
Start registration