How to register for VAT in Germany

Imagine you could register for VAT and file your own VAT return in Germany. How much money could you save each year on tax compliance? Anywhere from €900-€1500 depending on the agent you use. The idea of filing your own VAT return might seem complicated. But It needn't be that way. This article is part 1 of 2 of your step by step guide to registering for and filing your own VAT return in Germany.

Key takeaways

In order to file a VAT return in Germany you first need:

• a German tax number (Steuernummer).
• to register for and obtain a VAT number (Umsatzsteuer-Identifikationsnummer). This can be done at the same time as applying for the tax number.
• Once you have these numbers you will be able to register for an online Elster account through which you can file your regular VAT return and if need be, EC Sales list as well.
• If you are importing goods into Germany from outside the EU you will also need an EORI (Economic Operator's Registration and Identification number). https://www.zoll.de/EN/Businesses/Movement-of-goods/Import/Duties-and-taxes/EORI-number/eori-number_node.html

How do I get a German tax number (Steuernummer)?

You can get a German tax number by submitting a Questionnaire for Tax Collection (Fragebogen zur steuerlichen Erfassung) to the Federal Central Tax Office.

Email the tax office and request they send you the most up to date Questionaaire for Tax Collection. There are numerous versions of the questionnaire. The version you need depends on the type of business entity you use to apply.

Which version of the Questionaaire for Tax Collection do I need?

The variations of the questionnaire and their intended user are as follow:

• Unternehmen aus dem Ausland (Companies from abroad) - For foreign legal forms such as the Ltd., BV, Inc., or Partnership
  * this is the version most readers will need to request
• Einzelunternehmen (Sole proprietorship) - for small German businesses (solo entrepreneurs), eK and freelancers
• Personengesellschaften (Partnerships) - for German businesses founded as a GbR , OHG or KG

Which tax office do I need to contact to apply?

The tax office you need to contact is specific to the territory of your company, domicile, registered office, or head office.

If you are using a UK Ltd company you need to contact Hannover Nord tax office. Email them: Poststelle@fa-h-no.niedersachsen.de

If you are using a US entity contact Bonn-Innerstadt tax office. Email them: Service@FA-5205.fin-nrw.de

For all other entities see our handy list of German tax offices to determine which office need to contact for your business.

What supporting documents are required?

In addition to the Fragebogen zur steuerlichen Erfassung you also need to send the tax office a copy of the following:

• Photo ID of all shareholders.
• 501/160 Einlageblatt zum Fragebogen zur steuerlichen Erfassung - 501/160 Insert sheet for the questionnaire for tax registration... This states what type of products you are selling, method of commerce, and who the end consumer is.
• Fragebogen zur umsatzsteuerlichen Registrierung von Onlinehändlern mit Sitz im Ausland - Questionnaire for the VAT registration of Online retailers based abroad.
• Einwilligung in den Versand unverschlüsselter E-Mails durch Finanzbehörden gemäß § 87a Abs. 1 Satz 3 Halbsatz 2 der Abgabenordnung (AO) - Consent to the sending of unencrypted e-mails by tax authorities in accordance with Section 87a Paragraph 1 Clause 3 Clause 2 of the Fiscal Code (AO)
• Articles of Association/incorporation of your company. It will need to be in English or German. You will need a certified translation if the original document is not in either language.
• Entry into the commercial register (where this exists).
• State the estimated turnover of the business in the year for which you are applying and in the year that will follow.
• The tax number issued to your company when you incorporated it in the home country.

How long will it take to receive the tax number and DE VAT number?

The tax number has the format 00/000/00000.

You will receive the tax number in the post within four weeks after your application is accepted by the tax office.

Note there is something called a Tax ID (Identifikationsnummer). It is different and not to be confused with the tax number (Steuernummer). The Tax ID is for people who are intending to work in Germany. This article is assuming you are operating a non-resident business making online sales in Germany. In this case it is a tax number (Steuernummer)