VAT Registration in Germany

For a complete guide on VAT in Germany check here.

• Are you storing goods and wares in Germany?
• Are you selling goods to German customers?
• Are you part of an FBA program, like the PAN-EU program?

If you answered “Yes!” to one or more of these questions, a VAT registration in Germany might be necessary.  Our team at hellotax can help you with your VAT registration, Returns, or the communication with local authorities – we assist with all VAT duties that might arise.

When do I need a VAT registration in Germany?

If you meet any of the following requirements, you must register for VAT in Germany:

You are storing goods in Germany

• As soon as you start storing goods in Germany or any other European country, you are subject to VAT.
• This includes both independent storage and storage as part of a fulfillment program or by a fulfillment provider with warehouses in Germany.
• In all of these cases, you need to register for VAT and also start filing VAT Returns.

You sell goods to Germany and cross the EU-wide delivery threshold

• If you sell goods and services in several European countries, including Germany, and exceed the EU-wide delivery threshold of € 10,000, you have to register for VAT.
• This is because crossing the threshold makes you subject to VAT in all European countries in which you are selling goods. VAT registration, the filing of VAT returns, and regular payments of VAT are then mandatory.
• This does not apply if you participate in the OSS program and only sell goods in Germany, but do not store them (see below).

You are participating in an FBA (Fulfilled-by-Amazon) program

• When you participate in an FBA program, you authorize Amazon to store your goods in a variety of countries, depending on the program.
• For example, under the PAN-EU program, goods are stored in many Western European countries, including Spain, France, and Germany.
• As Germany participates in a program, you have to register for VAT there, as the goods may be stored in Germany.

Are you distance selling more than € 10,000 EU-wide or storing goods in Germany?  That means you have to first register for VAT in Germany and then start filing VAT Returns there. But no need to worry! If you contact us, we can support you in managing VAT duties, such as registration and filings. You can keep focusing on expanding your business in Germany. Check out all our services.

What information is required for the VAT registration in Germany?

By reaching or overstepping the VAT  threshold or storing goods within the German borders, a German VAT ID becomes mandatory. To avoid trouble with the German tax system, you should take care of this matter as early as possible and apply for a VAT registration in Germany.

For the application of a VAT ID in Germany, you have to contact your local office of the “Finanzamt”, that is what the German tax office is called. Simply find your local Finanzamt online and apply either online or by mail, or simply in the hellotax VAT software.

Additionally, the following documents need to be submitted:

• Home VAT certificate of the sole trader (dated not more than 6 months)
• Official Company registration certificate (must be issued within the last 6 months)
• Official Company certificate confirming the current company directors (must be issued within the last 6 months)
• An extract from the company’s national trade register
• Proof of the planned business (e.g., contracts or bills)

Please note: Some of the documents must be translated into German by a sworn translator and certified by a sworn notary! Once you have completed your registration, you will receive a German VAT number.

What is the format of the VAT registration number in Germany?

Name	Umsatzsteuer-Identifikationsnummer (USt.-IdNr.) / Umsatzsteuernummer
Country Code	DE
Format	DE + 9 digits
Example	DE123456789

Register in time to avoid problems with the German tax authorities or fines. You can make your VAT registration in Germany easier by using our hellotax VAT automation tool. Further, you can automate VAT payments, VAT returns, and correspondence with the authorities. Check it out now!

Distance Selling to Germany and the EU-wide threshold

From 1 January 2025, the EU also introduced a new SME special scheme that can allow small EU-established businesses to apply a VAT exemption across several Member States, as long as strict turnover limits are respected. However, for most online sellers using cross-border B2C distance selling and Amazon FBA, the key practical rule remains the same: once you exceed the €10,000 EU-wide threshold (and/or store goods locally in Germany), German VAT registration and returns become mandatory.

If the net value of distance sales exceeds this number, a seller is subject to VAT in all European countries in which they sell. Each additional euro is then taxed at the corresponding VAT rates, VAT registrations are due, and the submission of VAT returns in each country is mandatory. If the net turnover remains below the threshold, B2C deliveries and services are taxed at the rate of the company’s home country, and VAT is paid there.

Attention: Reaching individual country-specific thresholds is no longer the decisive factor for VAT liability. The new VAT threshold of € 10,000 also applies across the EU. As soon as this threshold is reached across the board, for example through sales to France, Spain, and Germany combined, VAT registration is due in all of these countries at the same time.

Example: You are an Italian distance seller with an annual net turnover of € 11,000. € 6,000 of those net sales are made in France, € 3,000 in Spain, and € 2,000 in Germany. Since the net turnover exceeds the EU-wide threshold of € 10,000, you are subject to VAT and need to register for VAT in all three countries. While the first € 10,000 is taxed at the Italian VAT rate, the additional € 1,000 needs to be taxed at country-specific VAT rates. If all sales in France and Spain were made first, and the sales to Germany tipped the scale, then € 1,000 of those sales need to be taxed with the German VAT rate.

What happens if I participate in the OSS Program?

The EU-wide delivery threshold of € 10,000 does not apply if you register for the One-Stop Shop. On the one hand, individual VAT registrations are no longer required in all the countries you sell to. Instead, the VAT is declared and paid to the tax office in your home country. From there, the money is distributed to the countries to which the VAT is owed. However, all distance sales from the first euro onwards must be taxed at the corresponding country-specific VAT rates, in Germany regularly 19%.

Attention: While pure distance sellers don’t need to register for VAT if they use OSS, the situation changes once products are stored. Then, a VAT registration is necessary again. If goods stored are then sold to customers in the country of storage, e.g. Germany, the sales need to be declared in an additional VAT declaration in Germany and VAT needs to be paid directly to the German authorities.

Example: If the Italian distance seller active in France, Spain, and Germany uses OSS, each sale starting from the first needs to be taxed with the French, Spanish, and German VAT rate, respectively. However, VAT registrations in those three countries are not obligatory. The VAT debt is paid to the Italian tax authorities, and those distribute the correct amounts to the French, Spanish, and German authorities. 

Note: As part of the ‘VAT in the Digital Age’ (ViDA) package, the EU is phasing in new VAT rules and digital reporting obligations between 2025 and 2028. These changes mainly affect platforms, cross-border reporting and real-time data requirements, but they will gradually influence how online sellers report VAT in Germany and other EU countries. Even if you are a small or medium seller, it’s important to stay informed so your VAT processes, tools and advisors remain aligned with the new standards.

Want to stay VAT compliant? hellotax can help you with all kinds of VAT questions. We can take care of your registration for VAT in Germany or OSS, with regular VAT returns, and more. Contact us today, choose the best option for your business, and avoid fines. 

New German e-cash register/e-invoicing rules

From July 1, 2025, if you operate a local shop or point-of-sale in Germany alongside your online sales, be aware that electronic cash registers must be registered via the German tax portal MyElster. This is part of Germany’s ongoing push towards full digital VAT compliance.

If you wish to find out more directly from the official source, check here for access to the Federal tax office.

 

FAQ – VAT Registration in Germany