Germany VAT Registration: Quick Summary for Sellers

For our most updated information read our latest article on VAT registration in Germany.

When starting a career in e-commerce, understanding Germany VAT registration is essential, as Germany is one of the biggest and most attractive EU markets.

Who has to get Germany VAT registration?

When the yearly turnover threshold for distance selling was reached, a seller has to get VAT registered in Germany.

After July 2021 the country-specific VAT thresholds were abolished and replaced by a single EU-wide distance-selling threshold of €10,000. Once your total cross-border B2C sales within the EU exceed €10,000 per year, you are generally required to register for VAT (or use OSS) in the relevant countries, including Germany.

From 1 January 2025, the EU also introduced a new SME special scheme for EU-established small businesses. Under strict conditions and turnover limits, some EU SMEs can apply a VAT exemption across several Member States. However, most cross-border online sellers and Amazon FBA users will still need standard VAT registration in Germany once they exceed the €10,000 EU-wide threshold and/or store goods locally.

Remember: if you store goods in Germany (for example in an Amazon FBA warehouse), VAT registration in Germany is normally required from the first taxable sale, regardless of the €10,000 threshold.

What information is required for a Germany VAT registration?

For the registration, the German Tax authorities will require specific registration forms, which will be filled out and submitted along with the following documents:

• VAT certificate from your home country
• Business register extract confirming your companies validity
• Article of Association 

How long does a Germany VAT registration take?

The average processing time for Germany VAT registration is around 6–10 weeks, depending on the tax office’s workload and the completeness of your documentation. It is advisable to start your VAT registration in Germany well before you begin storing goods or exceeding thresholds.

What numbers will I receive when the Germany VAT registration was processed?

In Germany there exist two different numbers: VAT Identification number and Tax number (Steuernummer).

Those two numbers are being assigned separately and are being used for different purposes. 

The tax number is a more general number, which is being assigned to traders. The VAT identification number is being used for the reporting of intra-community supplies.

What authorities are dealing with the Tax matters in Germany?

The responsibility for taxation in Germany is shared between the Bundeszentralamt für Steuern (BZSt) and the Finanzamt.

Bundeszentralamt für Steuern (BZSt):

• This is the Federal Central Tax Office and deals with national tax matters
• They are dealing with matters like : allocating VAT numbers for entrepreneurs or issuing Tax IDs
• Depending on the nature of your request, the contact details are different. You can find contact details and further information on German VAT numbers on the official BZSt website. 

Finanzamt

• This is the tax office that on the behalf of the municipality, federal state and the federal government administrates taxes (except the custom duties) 
• In Germany there are around 650 tax offices and those are responsible for collecting income taxes, calculating and collecting property taxes, collecting business taxes, processing annual tax returns and registering freelancers and new businesses
• The responsible tax office is determined upon where you are based in Germany. If you change your address, the responsible tax office may change as well. Your closest tax office can be found by entering your postcode here.
• Non-resident companies can find the list of responsible German tax offices for foreign businesses on the official tax portal.

What do I have to do, if I want to get registered or if I am not sure if I need to get registered in Germany?

If you are not sure whether you need Germany VAT registration, or you already know you must register and want to avoid delays, hellotax can help. Our team supports you with:

• Germany VAT registration

• Ongoing German VAT returns

• OSS registrations and filings where appropriate

• Communication with the German tax offices

Book a free consultation and let our VAT specialists review your situation and suggest the best setup for your cross-border sales. 

As part of the VAT in the Digital Age (ViDA) initiative, the EU is gradually introducing new digital reporting obligations and platform rules between 2025 and 2028. While these changes do not alter the basic need for VAT registration in Germany, they will affect how data is reported and shared. Staying informed and working with up-to-date tools and advisors will become increasingly important.