German VAT guides for foreign businesses
Clear answers to the questions foreign companies ask about German VAT – written and maintained by MajTax Steuerberatungsgesellschaft mbH, a licensed German tax advisory firm.
E-commerce
Online sellers shipping to German customers: own shop, marketplaces, Amazon FBA, imports and dropshipping.
Construction & services
Foreign contractors and installers working on German sites: reverse charge, registration and the 15% construction withholding tax.
Construction: VAT and withholding tax explained
Reverse charge for foreign subcontractors, when a German VAT registration is needed anyway, the 15% construction withholding tax, the exemption certificate and the refund – with the ten most common subcontractor constellations.
Read the guideFreistellungsbescheinigung (15% construction withholding tax)
German clients must withhold 15% of every construction invoice (Bauabzugsteuer, § 48 EStG) unless the contractor presents a Freistellungsbescheinigung. How foreign companies get the exemption certificate.
Read the guideGerman VAT basics
The numbers, deadlines and procedures every foreign business in Germany meets.
How long does German VAT registration take?
German VAT registration for foreign companies typically takes 4–8 weeks. The steps, the documents the tax office asks for, and what speeds the process up or slows it down.
Read the guideGerman VAT ID (USt-IdNr.) vs. Steuernummer
Germany issues two numbers on VAT registration: the Steuernummer from the local tax office and the USt-IdNr. (DE + 9 digits) from the BZSt. What each number is for and which one goes on invoices.
Read the guide