German VAT registration for foreign companies
Who must register, how, and what follows.
A company established outside Germany must register for German VAT (Umsatzsteuer) from its first taxable activity in Germany, and for stock held there that means from the first unit stored: there is no registration threshold for non-established companies. You file the tax registration questionnaire (Fragebogen zur steuerlichen Erfassung) and your company documents with the one tax office (Finanzamt) assigned to your country, no fiscal representative is required, and the tax number (Steuernummer) typically follows in 4 to 8 weeks from a complete application. Written by the tax advisers who file these registrations.
Thousands of companies registered with us · every Trustpilot review is five stars · Who does the work, and how to check us →
Who must register
Who needs a German VAT registration
Germany has no registration threshold for companies established outside Germany. If your company makes a taxable supply in Germany, the obligation starts with that first supply, not with a revenue figure. In practice, a foreign company must register for German VAT (Umsatzsteuer) when it:
- Stores goods in Germany. This includes an Amazon fulfilment centre (FBA DE, or Pan-EU with Germany enabled), a third-party warehouse, or your own stock. The obligation starts when the first item is stored, even before the first sale.
- Sells goods that are already in Germany to German customers. A domestic supply that is not covered by the reverse charge needs a German VAT number on the invoice.
- Imports goods into Germany and sells them on. Import VAT is only recoverable through a German VAT return.
- Moves its own goods between Germany and another EU country (an intra-community acquisition or supply), for example stock transfers between warehouses.
- Sells to German consumers from another EU country without using the One-Stop-Shop (OSS), once its EU-wide cross-border B2C sales exceed EUR 10,000 a year.
Who usually does not need to register
- A foreign business selling services to German businesses (B2B). The German customer accounts for the VAT under the reverse charge.
- An EU-established online seller with no German stock that reports its German B2C sales through OSS in its home country.
- A seller whose German sales run entirely through a marketplace that collects the VAT under the deemed-supplier rules, with no German warehouse. Check your specific setup: storage anywhere in Germany changes the answer.
Not sure which side you are on? The 60-second VAT check asks five questions about how you sell into Germany and tells you whether a registration is due.
What you receive
Two numbers, and what each one is for
A German VAT registration produces two identifiers, issued by two authorities, and foreign sellers routinely confuse them.
| Number | Issued by | Used for |
|---|---|---|
| Tax number (Steuernummer) format 12/345/67890, varies by state | Your assigned tax office (Finanzamt) | Every German VAT return, every letter from the Finanzamt, your VAT payments. This is the number the registration is really about. |
| VAT identification number (USt-IdNr.) DE followed by nine digits | Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) | Intra-EU B2B trade and the EU sales list. Amazon and other marketplaces ask for this one. Requested on the same questionnaire, issued separately by the BZSt, often together with the Steuernummer, otherwise usually a few weeks later. |
Once the USt-IdNr. is issued, confirm it appears in VIES before you invoice an EU business customer: validate any EU VAT number.
The process
How the registration works, step by step
Find the tax office that is responsible for you
You do not choose your Finanzamt. A federal regulation (the Umsatzsteuer-Zuständigkeitsverordnung, UStZustV) assigns exactly one of 24 tax offices to each country of establishment. UK companies go to Hannover-Nord, US companies to Bonn-Innenstadt, Chinese companies to Berlin International. The full table is below, and the Finanzamt lookup shows yours with its bank details. Filing with the wrong office costs weeks.
Complete the tax registration questionnaire (Fragebogen zur steuerlichen Erfassung)
The application is a German-language questionnaire about the company, its representatives, its German activity, its expected turnover and its bank account. The expected turnover you declare decides your filing frequency for the first period, so it deserves care rather than a guess.
Send us the company documents
We ask for all of it once, right after payment. The usual set:
- an extract from your company register
- your articles of association
- the passport of every director (a driving licence is refused)
- every shareholder up to 100 percent, with date of birth, home address and the share capital
- proof of your registered office (for a virtual office, the provider's confirmation)
- a bank proof
- your warehouse or marketplace contract (for Amazon FBA, your seller name and merchant token)
- the real start date of your German activity
- if your company has no VAT number at home, a tax residency certificate from your home tax authority
German is the safe language for a translation and a plain translation is normally enough; the tax office may ask for a certified one in justified cases, and we check what your office needs. Scans are normally enough for the company documents. The power of attorney is signed by hand; some tax offices want the signed original by post, and we tell you at signup if yours does. An apostille is needed only if the office explicitly asks for one. If you genuinely do not have an item, tell us in one line why: the missing item holds the submission, not your account. The exact set by country is in the documents checklist, with the reasoning in what each country needs and why.
Sign the power of attorney by hand, if an adviser files for you
The Finanzamt expects a wet-ink signature on the power of attorney (Vollmacht). Typed or electronic signatures have been rejected. Print, sign, scan; some tax offices also want the signed original by post.
Wait for the Steuernummer
We usually submit your application within a few working days once your documents are complete. With priority registration (€199 one-off) it goes to the tax office within one working day of your documents being complete; the office's own processing time is not covered. The office then usually takes 4 to 8 weeks to issue your tax number; some take longer, and every follow-up question adds time. We answer the office's follow-up questions until your tax number and VAT ID are issued. Current times by office: registration processing times, and how long German VAT registration takes.
Receive the USt-IdNr.
It is requested on the same questionnaire and issued separately by the BZSt, often together with the Steuernummer, otherwise usually a few weeks later. It is the number you enter in Seller Central.
Germany does not require a fiscal representative for VAT registration, for EU or non-EU companies alike. A foreign company can register directly, or through a German tax adviser acting under a power of attorney. The narrow exception in § 22a UStG concerns specific import arrangements, not ordinary registration.
After registration
What a German VAT registration obliges you to do
- Preliminary VAT returns (Umsatzsteuer-Voranmeldung, UStVA), monthly or quarterly, due on the 10th of the following month. A return is due even for a month with no sales (a nil return). Frequency follows your prior-year German VAT: monthly above EUR 9,000, quarterly between EUR 2,000 and EUR 9,000, and at or below EUR 2,000 the Finanzamt can waive preliminary returns entirely (thresholds effective since 1 January 2025). For a new registration the frequency comes from the turnover you declared on the questionnaire; the older rule that put every new business on monthly returns for two years is suspended for the assessment periods 2021 to 2026, so check whether it has returned when you register later than that.
- Annual VAT return (Umsatzsteuererklärung) for each calendar year, reconciling the preliminary returns.
- EU sales list (Zusammenfassende Meldung, ZM) whenever you make intra-EU B2B supplies or stock transfers.
- Paying the VAT. By transfer to the Finanzamt's account, or by SEPA direct debit if you set one up. SEPA direct debit needs a euro account in the SEPA area: a UK euro account works, and a UK sterling or US account usually doesn't (Wise or Payoneer give you one).
- Reading the post. The Finanzamt writes in German, and its letters carry deadlines. An unanswered request for information can end in an estimated assessment (Schätzbescheid).
Already selling without a registration?
A backdated registration is possible and is the normal way to put it right: the registration takes effect from the date the obligation began, every missed return is filed, and the VAT is paid with interest. On a missed monthly or quarterly return the late-filing surcharge (Verspätungszuschlag, § 152 AO) is set at the office's discretion, with no percentage in the law, up to EUR 25,000 per return; the 0.25 percent per started month scale (at least EUR 25 a month) applies to the annual return. Amazon will also suspend a German listing until it sees a valid registration. If you already hold a letter from the Finanzamt, the letter reader tells you in English what it says and what it wants.
Where will your German VAT be registered?
German tax law assigns one specific Finanzamt to each foreign country. You do not choose; the regulation does.
Under the Umsatzsteuer-Zuständigkeitsverordnung (UStZustV), every foreign company is routed to a pre-assigned Finanzamt based on the country where the business is established. The assigned office is the only one with jurisdiction to process your registration and every UStVA that follows. We file at the correct Finanzamt for your country automatically, you do not have to figure out which one.
| Country of establishment | Your assigned Finanzamt |
|---|---|
| United Kingdom | Hannover-Nord (Niedersachsen) |
| United States | Bonn-Innenstadt (Nordrhein-Westfalen) |
| Netherlands | Kleve (Nordrhein-Westfalen) |
| France | Offenburg (Baden-Württemberg) |
| Italy | München (Bayern) |
| Spain | Kassel (Hessen) |
| Portugal | Kassel (Hessen) |
| Belgium | Trier (Rheinland-Pfalz) |
| Austria | München (Bayern) |
| Switzerland | Konstanz (Baden-Württemberg) |
| Czech Republic | Chemnitz-Süd (Sachsen) |
| Poland | Hameln / Oranienburg / Cottbus / Nördlingen (see note below) |
| Sweden | Hamburg-Nord (Hamburg) |
| Denmark | Flensburg (Schleswig-Holstein) |
| Turkey | Dortmund-Unna (Nordrhein-Westfalen) |
| China, Hong Kong, Japan, South Korea | Berlin International (Berlin) |
| All other countries (UStZustV catch-all) | Berlin International (Berlin) |
Poland is split four ways by company-name initial: A–G to Finanzamt Hameln-Holzminden, H–Ł to Oranienburg, M–R to Cottbus, S–Ż to Nördlingen. This is set by the UStZustV xlsx published by the German Federal Ministry of Finance and applies to every Polish foreign-company VAT registration.
Poland, split four ways
By the first letter of your company name: A to G Hameln-Holzminden, H to Ł Oranienburg, M to R Cottbus, S to Ż Nördlingen.
Fixed price. No surprises.
No charge per transaction, and nothing added because of your sales. Your routine returns and routine letters are in the plan; the extras below are priced up front and only added when you choose them.
- Registration with your assigned Finanzamt
- Your tax number (Steuernummer) and EU VAT ID (USt-IdNr.)
- Every monthly or quarterly VAT return (UStVA), plus the annual return
- Licensed German tax advisor included
- Every tax-office letter that reaches us read and explained, deadline named; routine letters answered for you
- Online filing dashboard in English
What costs extra, only if you need it
- Priority registration: €199 one-off
- Filing extension (Dauerfristverlängerung): included if you file quarterly; €199 per calendar year if you file monthly
- Stock module, for stock moved between warehouses in different EU countries: €499 a year, pro-forma invoices included
- Corrections of a filed return: €99 each
- Returns for periods before you joined: €99 each; an earlier year's annual return: €599
- OSS, for cross-border sales to consumers from your own shop: €300 to register, then €200 a quarter. If your company is outside the EU, sales made through a marketplace need no OSS of your own.
- German EORI application: €199 one-off, only if your company has its own staff and premises in Germany. Most sellers need none.
- Written replies beyond routine letters, and tax advice: €200 an hour, quoted before any work
Two registrations from 2026
A US food brand expanding into Germany through Amazon FBA needed a German VAT number before its first inventory could go into a German warehouse. They came to us in June 2026, paid the all-in year, returned the hand-signed power of attorney, and we submitted the registration to their Finanzamt. The number is issued and the account files quarterly.
A Dutch company wrote on a Tuesday morning with a specific question about adding German FBA to its existing EU sales, got a direct answer with a timeline and scope the same morning, paid the same day, and its registration reached the Finanzamt two days later.
What’s included (and what isn’t)
The plan covers your routine recurring VAT filings. One-off work like incoming-invoice review or advisory beyond VAT is quoted separately. We file your returns electronically with your tax office, and the official receipt appears in your dashboard.
Is this service for you?
A good fit: a company established outside Germany with stock in Germany (an Amazon warehouse, a third-party warehouse or your own), selling on one marketplace or several, with or without your own shop. Or a company that already has a German tax number and wants the returns taken over.
Your part: each period you upload your sales report or enter your figures; we check them and file the return. You pay the VAT to the tax office, by direct debit or transfer; we never hold your money.
Not a fit: you need bookkeeping, annual accounts, corporate income tax or payroll (not part of the plan), or you want someone else to enter your figures for you. And if you are established in another EU country, hold no stock in Germany and report your sales to German consumers through OSS at home, you may not need a German registration at all: the 60-second VAT check tells you.
Included in Standard
- Monthly or quarterly VAT return (UStVA) preparation & filing
- Annual VAT return (Jahreserklärung); on the monthly plan, when it covers July to December of that year
- Electronic filing with the Finanzamt by your licensed tax advisor
- Every tax-office letter that reaches us read and explained, deadline named; routine letters answered for you
- Dashboard in English
- Filing extension (Dauerfristverlängerung): included if you file quarterly; €199 per calendar year if you file monthly, booked in your account once your filing frequency is known
- SEPA direct debit setup for VAT payments
- EU sales list (Zusammenfassende Meldung) (ZM) filings
Not included
- Incoming invoice review / bookkeeping
- Annual financial statements (Bilanz)
- Corporate income tax (Körperschaftsteuer)
- Legal advice
- Tax advisory beyond VAT (billed at €200/hr on request)
- Payroll (Lohnbuchhaltung)
Questions
Frequently asked questions
Is there a turnover threshold before a foreign company must register?
No. A company established outside the EU cannot use the German small-business exemption, and one established in another EU country can reach it only through its home country's EU small-business scheme (§ 19 Abs. 4 UStG), which rarely fits stock held in Germany. In practice a foreign company is liable from its first taxable supply in Germany. The EUR 10,000 EU distance-selling threshold exists, but only EU-established sellers can use it, and it does not cover goods that are already stored in Germany.
Can I register for German VAT myself?
Yes. Nothing in German law requires an adviser. The questionnaire and all correspondence are in German, the tax office asks follow-up questions in German, and the power of attorney, if you later use one, needs a handwritten signature. Most foreign companies use an adviser for the language and the follow-ups rather than because they must.
Free PDF · Every country
The exact documents you need, by country
A per-country checklist of what the German Finanzamt needs to register you for VAT: company document, apostille, translation, and more. Printable, free. Enter your email and we'll send it over.
One email with the checklist. No spam. Privacy.
✓ Sent to . You can also download it now:
Download the PDF →Related guides & neighbours
Seller situations, country setups, and the deep-dive guides that back up this page.
Ready to register for German VAT?
One yearly price for your registration and your routine filing. A licensed tax advisor prepares and submits your registration and answers the tax office's follow-up questions until your numbers are issued; the office typically issues your tax number (Steuernummer) 4 to 8 weeks after a complete application. Not ready to start? Write us your question and get a written answer within 24 hours on weekdays.
Start registration