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.
There are various scenarios that would trigger an obligation to register for VAT in Germany. Some of the most common examples are:
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.
Note: Please use a tablet device or larger to view the EU VAT Rate table