There is no registration threshold in Germany, therefore all entities that make taxable supplies are required to register for VAT. In Germany, the following two types of numbers are used:
1. General tax number (Steuernummer) – The tax number is required for communication with the tax office, advance VAT returns, etc.
2. VAT Identification Number (USt-IdNr.) – Following receipt of the tax identification number, a taxable person may apply for a VAT Identification Number at the Federal Office of Finance.
It typically takes four to six weeks to obtain a (general) tax number from the responsible local tax authority, followed by the VAT ID number for intra-Community transactions or services provided, which is obtained from the Federal Central Office for Taxes (Bundeszentralamt für Steuern).
The entrepreneur can apply for a (general) tax number by explaining in writing why he needs to register for VAT in Germany to the responsible local tax authority. Although no special form is required, the entrepreneur is usually required to complete a questionnaire issued by the relevant local tax authority.
Beginning July 2021, new regulations were implemented. Country-specific VAT thresholds were eliminated in favour of an EU-wide distance selling threshold of € 10,000.
All distance selling revenues below this new threshold are still subject to VAT in the country of origin or the home country of the business.
All the above sales are subject to tax in the countries where the goods and services are delivered.
The OSS (one-stop shop) was implemented in Europe after July 2021 and with the OSS a seller can register for VAT in one EU member state and remit VAT to the tax authorities of that member state for all of its EU VAT obligations. GVC can register your business for OSS in Germany. You can contact us using the form below and one of our VAT Experts will soon contact you with further information for your German OSS registration.
Last Updated: 16/01/2022
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at email@example.com
The court ruled that the self-employed teachers providing services for schools as freelancers are not VAT exempt. Freelancers are only exempt from trade tax (Gewerbesteuer), and not from VAT (Umsatzsteuer or Ust).
The regulations in connection with the e-commerce on the extension of the so-called mini One Stop Shop (MOSS) to a One Stop Shop (OSS) should come into force on 1 April 2021, however, businesses should apply from July 1st 2021