German

VAT - Rates & Registration

Note: In
Germany
VAT is the same as Sales Tax

If a company not established in Germany is providing ‘taxable supplies’ of goods or services in Germany, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.  

It is important that all businesses with any commercial activity in Germany assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Germany. Some of the most common examples are:

  • Importing goods into Germany from outside the European Union
  • Buying and selling goods in Germany
  • Selling goods from Germany which are delivered to customers outside of Germany (business or private customers)
  • Acquiring goods in Germany from another EU country (Intra-community acquisitions)
  • Holding inventory in Germany for sale, distribution or consignment
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds
  • Organising events in Germany where attendees or delegates must pay admission

If you are currently, or plan to conduct any of the above (or similar) transactions in Germany, you should contact us immediately for a complimentary consultation.

German

VAT Rates, Formats & Thresholds

Note:  Please use a tablet device or larger to view the EU VAT Rate table

VAT Rates

VAT Number Format

Distance Selling Threshold

Intrastat Threshold

19%

(Standard)

7%

(Reduced)

DE123456789

€ 100,000

€ 800,000

(Arrivals)

€ 800,000

(Dispatches)

Additional Germany VAT Information