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German VAT number registration
When do you need a German VAT number?
There are several situations in which you need a German VAT number as an entrepreneur. You need a German VAT number if:
- You purchase goods, store them locally, and then resell them in Germany.
- You buy goods in Germany, and then supply them to other EU countries or export them to countries outside the EU.
- You export excise goods (alcoholic products, tobacco products, and/or mineral oils).
- You import goods into Germany from outside the EU. Subsequently, you sell them within the EU.
- You sell products on Amazon.*
- You move your own goods to Germany (fictitious intra-community delivery).
*Amazon.de requires a VAT registration number. When you sell products online via the Pan-European FBA program, you must register for VAT directly in various EU countries.
One Stop Shop VAT Application in Germany
Since July 1, 2021, the threshold amounts for intra-EU distance sales per EU country have been abolished. In its place, a single threshold of €10,000,- has been established (applicable to all intra-EU distance sales of goods, along with the sale of digital services to consumers in the EU).
As soon as you exceed the threshold of €10,000, you charge the VAT rate of the EU country where your customer is located. Then you qualify for the One Stop Shop. You then make a VAT declaration to the Tax Authorities once a quarter. They then ensure that all VAT is distributed over the correct countries.
You can arrange your foreign VAT declaration in 2 ways:
- You make a local VAT declaration per EU country in which you have sold.
- You submit a One Stop Shop declaration to the Tax Authorities once a quarter. To do this, register your business for the ‘Union scheme‘ within the new system.
Amazon FBA: Applying for a German VAT Number
To use Fulfilment by Amazon (FBA), you will need a German VAT number. If you don’t do this, your Amazon account will be immediately blocked. Amazon.de requires a tax number (Steuernummer) and a German VAT number (UstId.Nr) for sales through Amazon FBA from the German distribution center.
Once you have that, you can register for Amazon FBA, and the products often reach the customer the very next day.
What do you receive when you apply for a German VAT number?
When applying for a German VAT number, you will receive two documents:
- Steuernummer: The German VAT number. For example: DE0123456789.
- Umsatzsteuer-Identifikationsnummer (USt-IdNr.): German tax identification number (German Tax ID).
If we apply for the German VAT number on your behalf, we will arrange these documents for you.
How can you apply for a German VAT number?
Would you like us to apply for a German VAT number on your behalf? You can submit a request directly through this button. If you want more information or have questions, you can also schedule an appointment for a no-obligation personal consultation.