Fiscal Representation in Germany: All You Need to Know

Fiscal representation in Germany is no longer mandatory for VAT registration. Learn when it’s useful in 2025 and how hellotax can support you.

What Is a Fiscal Representative?

A fiscal representative is a German-based company or professional that can act on behalf of a foreign business in tax and customs matters. They are legally recognized under § 22a–22b of the German VAT Act (UStG) and can:

• Submit VAT returns and EC Sales Lists.

• Fulfil record-keeping obligations.

• Handle customs and import declarations.

• Represent businesses before the German tax office.

Typical representatives include tax advisors, auditors, lawyers, and specialized customs agents.

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Do You Need a Fiscal Representative in Germany?

Unlike many other EU countries (e.g. Spain, Italy, France), Germany does not generally require foreign businesses—whether EU or non-EU—to appoint a fiscal representative for VAT purposes.

That means if you sell goods or services in Germany and need VAT registration, you can usually register and file directly without representation.

However, fiscal representation remains optional and can be highly useful in specific cases, such as:

• Import and customs scenarios, e.g. importing goods into Germany VAT-free before moving them on to another EU country.

• Businesses with no local presence that prefer a German expert to handle communication with tax authorities.

• Sellers managing complex supply chains involving bonded warehouses or customs clearance.

Check here for further information.

👉 Key update (2025): The German VAT registration thresholds were raised in January 2025 (now €25,000 prior year turnover and €100,000 forecast). Fiscal representation is not linked to these thresholds but can simplify compliance for businesses with large or complex import flows.

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Appointment of a Fiscal Representative

If you decide to appoint a fiscal representative, this is done via power of attorney before your first relevant transaction. The representative then receives a separate German tax number and VAT ID to act on your behalf.

Note: One fiscal representative can manage multiple foreign clients, but German law requires that reporting is still clearly separated by company.

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Fiscal Representation in Other EU Countries

Germany is an exception. In many EU member states, non-EU companies must appoint a fiscal representative for VAT registration and filings (e.g. Spain, France, Italy, Austria, Netherlands).

📌 Related: Fiscal representation in Spain and other EU countries.

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How hellotax Can Help

At hellotax, we provide:

• 🌍 Fiscal representation in Germany where useful for imports and customs.

• ⚡ VAT registrations and filings across all EU countries, with or without representation.

• 🤝 Local support through our network of tax experts across Europe.

👉 Talk to our VAT experts today and see if fiscal representation is right for your business.