German VAT Registration for Foreign Companies: Step by Step
A foreign company registers for German VAT with the questionnaire for tax registration at the central tax office responsible for its country of residence – for example Finanzamt Kleve for the Netherlands or Finanzamt Bonn-Innenstadt for the United States. The standard documents are a certificate of tax residence, the commercial register extract, the articles of association and the ID of every managing director. The tax office issues the tax number; the VAT ID follows by post from the Federal Central Tax Office. No German address is required and the authorities charge no fee.
Who needs a German VAT registration?
A foreign company registers for VAT in Germany as soon as it makes taxable sales in Germany for which it owes the German VAT itself. Typical cases are online sellers with stock in a German warehouse, contractors working for private clients in Germany, event organisers, passenger transport and the sale of digital services to German consumers without the One-Stop-Shop. No German office, address or staff is required for this – the registration is made from abroad.
Whether your business needs it depends on where your goods start, who your customers are and how you sell. The detailed cases are in the e-commerce case catalogue and in the construction guide.
The registration at a glance
Step by step
- Check whether you need to register. If you only sell to businesses under reverse charge, or ship from your home country via OSS, a German registration may not be necessary at all.
- Find the responsible tax office. Foreign companies cannot choose. Germany assigns one central tax office to each country of residence – see the table below.
- Collect the documents. Start with the certificate of tax residence; in some countries it takes weeks.
- Complete the questionnaire for tax registration (Fragebogen zur steuerlichen Erfassung, version for foreign businesses). It asks for the company and register details, legal representatives and shareholders, the activity in Germany and its start date, the expected turnover in Germany and the bank account. Tick the box to request the German VAT ID in the same form. If a tax advisor files for you, a power of attorney is enclosed.
- The tax office reviews the application. It checks that taxable activity in Germany is plausible and that the data matches the documents. Queries come by letter and must be answered before the file moves on.
- You receive the tax number. The tax office sends the Steuernummer by letter. From now on the VAT returns can be filed – for all periods since your activity started.
- The VAT ID follows. The tax office forwards your data to the Federal Central Tax Office (BZSt), which sends the USt-IdNr. by post in a separate letter.
How long each step takes and what speeds it up: How long does German VAT registration take?
Which tax office is responsible for your country?
For businesses without a residence, seat or management in Germany, one tax office per country of residence is responsible for VAT – the same office also handles your VAT returns afterwards. Two offices ask for an extended set of documents (marked below).
| Your country | Responsible tax office (Finanzamt) | Documents |
|---|---|---|
| Austria | München | Standard |
| Belarus | Magdeburg | Standard |
| Belgium | Trier | Standard |
| Bulgaria | Neuwied | Standard |
| Croatia | Kassel | Standard |
| Czech Republic | Chemnitz-Süd | Standard |
| Denmark | Flensburg | Standard |
| Estonia | Rostock | Extended |
| Finland | Bremen | Standard |
| France and Monaco | Offenburg | Standard |
| Greece | Berlin International | Extended |
| Hungary | Zentralfinanzamt Nürnberg | Standard |
| Ireland | Hamburg-Nord | Standard |
| Italy | München | Standard |
| Latvia | Bremen | Standard |
| Liechtenstein | Konstanz | Standard |
| Lithuania | Mühlhausen | Standard |
| Luxembourg | Saarbrücken I | Standard |
| Netherlands | Kleve | Standard |
| North Macedonia | Berlin International | Extended |
| Northern Ireland | Hannover-Nord | Standard |
| Norway | Bremen | Standard |
| Poland – name starting A–G | Hameln-Holzminden | Standard |
| Poland – name starting H–Ł | Oranienburg | Standard |
| Poland – name starting M–R | Cottbus | Standard |
| Poland – name starting S–Ż | Nördlingen | Standard |
| Portugal | Kassel | Standard |
| Romania | Chemnitz-Süd | Standard |
| Russian Federation | Magdeburg | Standard |
| Slovakia | Chemnitz-Süd | Standard |
| Slovenia | Oranienburg | Standard |
| Spain | Kassel | Standard |
| Sweden | Hamburg-Nord | Standard |
| Switzerland | Konstanz | Standard |
| Turkey | Dortmund-Unna | Standard |
| Ukraine | Magdeburg | Standard |
| United Kingdom and Isle of Man | Hannover-Nord | Standard |
| United States | Bonn-Innenstadt | Standard |
| All other countries (e.g. China, India, Canada, Australia, UAE, Cyprus, Malta) | Berlin International | Extended |
For Poland the first letter of the company name (or surname) decides. The tax office can hand a case over to another office; then the new office is responsible.
Which documents the tax office asks for
Standard documents
- Certificate of tax residence (Ansässigkeitsbescheinigung) from your home tax authority, confirming that the company is resident there for tax purposes
- Commercial register extract from your national register (companies and partnerships)
- Articles of association or partnership agreement
- ID document of every managing director – passport or national ID card, front and back
Extended documents
- Certified translation of the articles into German or English by a sworn translator – not needed if they are already in German or English
- Confirmation of residence of every managing director, issued by the local residents’ registration office
- Proof of the business bank account – account opening contract or a recent bank confirmation
Activity documents
- Online sellers: fulfilment contract (e.g. the Amazon FBA agreement) and, if storage is separate, warehouse contracts
- Regular passenger transport: the authorisation for scheduled services (Linienverkehrsgenehmigung)
No German address needed
The tax office writes to the company at its address abroad, or – if you appoint one – to an authorised recipient in Germany (Empfangsbevollmächtigter). Germany does not require a fiscal representative for VAT registration. With a German recipient, letters from the tax office arrive faster and deadlines are not lost in international post.
After the registration
- VAT returns (Umsatzsteuer-Voranmeldung) monthly or quarterly, due on the 10th day after the period; a permanent one-month extension can be requested.
- Annual VAT return for every calendar year.
- EC Sales Lists if you make intra-Community supplies.
- All returns are filed electronically. The tax office is the same central office as for the registration.
The two numbers you receive – and which one belongs on your invoices – are explained in German VAT ID (USt-IdNr.) vs. Steuernummer.
Cost
The tax office and the BZSt do not charge fees. German-VAT.com handles the complete registration for a one-time fee of €300 (net): we determine your tax office, prepare the questionnaire and the cover letter, check every document before filing, receive the tax office's letters in Germany and follow up until both numbers have arrived. The ongoing VAT filings are a separate monthly service.
Frequently asked questions
Which tax office is responsible for a foreign company?
Germany assigns one central tax office to each country of residence, for example Finanzamt Kleve for the Netherlands, Finanzamt Hannover-Nord for the United Kingdom and Finanzamt Bonn-Innenstadt for the United States. Companies from countries without their own assignment are handled by Finanzamt Berlin International. The company cannot choose.
Which documents are needed for German VAT registration?
As a standard: a certificate of tax residence from the home tax authority, the commercial register extract, the articles of association and the ID document of every managing director. Finanzamt Berlin International and Finanzamt Rostock additionally ask for a certified translation of the articles (unless in German or English), a confirmation of residence of the managing directors and proof of the business bank account.
Do I need a German address or a fiscal representative?
No. The tax office writes to the company abroad or to an authorised recipient in Germany. Germany does not require a fiscal representative for VAT registration.
Can I apply for the German VAT ID separately?
A foreign company requests the VAT ID together with the registration, by ticking the box in the questionnaire for tax registration. The Federal Central Tax Office can only issue it once the tax office has registered the company and forwarded the data.
Can the registration be filed before the certificate of tax residence is available?
Yes. It can be filed with another official document from the home tax authority showing the company name and its tax number there. The certificate itself must be submitted as soon as it is available.
What does German VAT registration cost?
The tax office and the Federal Central Tax Office charge no fees. German-VAT.com handles the complete registration for a one-time fee of €300 (net).
About the author
This guide is written and maintained by MajTax Steuerberatungsgesellschaft mbH, a licensed German tax advisory firm in Hamburg registered with the Steuerberaterkammer Hamburg. German-VAT.com is its digital platform for foreign businesses without a permanent establishment in Germany. Verify in the official registry.
This guide provides general information and does not replace individual tax advice.