Home›VAT Registration
Register for German Umsatzsteuer. Non-residents face a nil threshold — the §19 UStG Kleinunternehmer exemption does not apply to foreign companies. Government fee: €0. Timeline: EU applicants 1–4 weeks; non-EU up to 11 weeks.
German VAT registration produces two numbers: a Steuernummer (domestic tax file number from the local Finanzamt) and a USt-IdNr (EU VAT identification number from BZSt, format DE + 9 digits). The Steuernummer comes first — typically issued 2–6 weeks after Handelsregister entry. The USt-IdNr application to BZSt follows after the Steuernummer is confirmed. Non-EU applicants are routed through the Berlin tax office — allow up to 11 weeks from a complete document file.
Step by step, handled for you.
Registration Trigger Assessment
We confirm whether VAT registration is mandatory or optional — non-residents face nil threshold; domestic residents can use §19 UStG Kleinunternehmer exemption up to €22,000. Amazon FBA sellers must register before stock enters Germany.
Steuernummer at Finanzamt
For new GmbH: triggered automatically within 2–6 weeks of Handelsregister entry. For non-resident businesses with no German entity: application to Finanzamt für Körperschaften in Berlin.
Document Preparation
EU applicants: VAT certificate from home state, company registration, proof of German taxable activity. Non-EU applicants: enhanced document set with apostilles and certified German translations required.
USt-IdNr Application to BZSt
EU applicants: online at formulare-bfinv.de or post to BZSt, 66738 Saarlouis. Non-EU applicants: routed via Berlin tax office. BZSt issues by post only — ensure German address mail forwarding is operational.
ELSTER Setup
Configure ELSTER portal for UStVA (preliminary VAT returns), annual VAT return, and recapitulative statements. Monthly filers: due 10th of the following month. Quarterly filers: 10th after quarter end.
Invoice Compliance
Ensure invoices meet §14 UStG requirements: full legal name, address, tax number, USt-IdNr, invoice date, sequential number, service description, net amount, tax rate and tax amount. E-invoice obligation under Wachstumschancengesetz from 2025.
Who Must Register — Decision Matrix
| Situation | Registration Required? | Timeline | Notes |
|---|---|---|---|
| Non-resident company, any German taxable supply | Yes — immediately | Before first supply | Nil threshold; §19 exemption unavailable |
| Amazon FBA seller | Yes — before stock enters Germany | Before first shipment | Warehousing = immediate taxable presence |
| German GmbH / UG / AG | Yes | 2–6 weeks post-HRB | Automatic trigger via Finanzamt |
| German resident, first year ≤€22,000 | Optional | When opted in | §19 UStG Kleinunternehmer exemption available |
| EU-based B2C distance sales | OSS or local registration | After €10,000 EU-wide threshold | One-Stop Shop available since July 2021 |
E-Invoice Mandate — Wachstumschancengesetz 2025
The Wachstumschancengesetz introduces mandatory e-invoice issuance for B2B transactions between German VAT-registered businesses, phased from 2025. E-invoices must comply with EN 16931 — in Germany, this means XRechnung or ZUGFeRD ≥2.0.1 format.
PDF invoices sent by email will not satisfy the e-invoice requirement from 2027/2028. Configure your ERP now — Goldblum advises on invoice system compliance as part of the VAT registration engagement.
- →2025: all German B2B companies must be capable of receiving e-invoices (receiving obligation)
- →2027: companies with prior-year turnover >€800,000 must issue e-invoices for German B2B transactions
- →2028: all German B2B companies must issue e-invoices regardless of turnover
- →Formats: XRechnung (XML-only, mandatory for public sector) or ZUGFeRD ≥2.0.1 (PDF with embedded XML)
- →Foreign suppliers selling to German customers: check whether your ERP can output XRechnung or ZUGFeRD
German VAT — What Every Business Must Know
0%
Standard VAT rate
Applies to most goods and services
0%
Reduced rate
Food, books, public transport, cultural services
€0
Registration threshold (foreign)
Non-resident businesses register immediately upon first German sale
10th
Advance payment deadline
10th day of month following tax period
Common questions.
When is German VAT registration mandatory?
For non-resident businesses: immediately upon the first German taxable supply — nil threshold applies. For German-resident businesses: when turnover exceeds €22,000 in the prior year (§19 UStG). For Amazon FBA sellers: before stock crosses the German border.
What are the German VAT rates?
Standard rate: 19%. Reduced rate: 7% (food, books, public transport, medical supplies). Zero rate applies to intra-community supplies to VAT-registered EU businesses and exports outside the EU.
What is the USt-IdNr?
The Umsatzsteuer-Identifikationsnummer — format DE + 9 digits (e.g. DE123456789). Issued by BZSt. Required on all B2B cross-border invoices, intra-EU supplies, and reverse-charge transactions. EU-VIES verifiable.
Can a foreign company register for German VAT?
Yes. Non-EU businesses register via the Berlin tax office (Finanzamt für Körperschaften) and must provide apostilled company documents with certified German translations. Allow up to 11 weeks. There is no government fee.
What is the OSS (One-Stop Shop) scheme?
EU businesses supplying B2C digital services or goods to EU consumers can register in one EU member state and declare all EU VAT centrally via OSS — avoiding multiple registrations. Available since July 2021. Goldblum manages OSS registrations and periodic filings.
What are the Umsatzsteuervoranmeldung deadlines?
Monthly filers: 10th of the following month. Quarterly filers: 10th of the month after quarter end. Annual return: 31 July of the following year (extended to late February with Steuerberater mandate). Permanent deadline extension (Dauerfristverlängerung) available with a 1/11 prepayment.
What is the e-invoice mandate?
The Wachstumschancengesetz phases in mandatory e-invoice issuance for German B2B transactions: receiving obligation from 2025; issuance obligation for large businesses from 2027; all businesses from 2028. Formats: XRechnung or ZUGFeRD ≥2.0.1.
What is reverse charge and when does it apply in Germany?
The reverse charge mechanism (Umkehrung der Steuerschuldnerschaft under §13b UStG) shifts the VAT liability from the supplier to the customer. In Germany, it applies to: intra-EU B2B services (§3a), construction services from foreign sub-contractors, supply of mobile phones and electronics above €5,000/invoice, and certain gas and electricity supplies. The customer self-assesses and remits the VAT — no German VAT is charged on the invoice.
What is the Vorsteuervergütungsverfahren for non-EU businesses?
Non-EU businesses that incur German VAT (on trade fairs, conferences, German business expenses) without a German VAT registration can apply for a refund via the Vorsteuervergütungsverfahren (input tax refund procedure) at the BZSt. The annual deadline is 30 June of the following year. Reciprocity is required — Germany refunds VAT only to businesses from countries that refund German businesses their VAT.
What is the Zusammenfassende Meldung (ZM) and who must file it?
The ZM (EC Sales List) must be filed by businesses supplying intra-EU B2B goods or services. For goods: monthly if supplies exceed €50,000/quarter, otherwise quarterly. For services: quarterly. Filed electronically via ELSTER by the 25th of the month following the reporting period. Failure attracts a fine of up to €2,500 per ZM. The ZM enables EU tax authorities to cross-check intra-community VAT transactions and detect carousel fraud.
German VAT, fully managed.
Registration, ongoing filings, EC Sales Lists, e-invoice compliance, and annual returns — all in English.
Book Free Consultation