VAT Registration Germany

Expanding your Amazon business to Germany comes with Value Added Tax (VAT) obligations. Any company storing goods in Germany (e.g., via FBA warehouses) or making taxable sales there must register for German VAT. Foreign companies have a zero VAT registration threshold in Germany, meaning you must register as soon as you make any taxable supplies locally.

This guide will compare the VAT registration process for EU vs. non-EU businesses, explain fiscal representative needs, and show how to stay compliant while selling on Amazon Germany.

VAT Registration Process in Germany

EU-Based Companies

Registering for VAT in Germany is relatively straightforward if your business is established in an EU country. • You can apply directly to the German tax authorities without needing a local agent. • Submit your application to the Federal Central Tax Office (BZSt) or relevant local tax office. • Required documents: company registration certificate and ID for the legal representative. • The process includes completing the “Fragebogen zur steuerlichen Erfassung”.

Once approved, you will receive a German VAT ID (format: DE123456789). Fiscal representative: Not required for EU companies.

Non-EU Companies

Non-EU businesses (e.g., USA, UK, Canada) must also register for VAT if they sell or store goods in Germany. • Similar registration process as for EU companies. • Required documents include incorporation certificate and ID of a director.

Fiscal Representative: Not Required

Germany does not require non-EU businesses to appoint a fiscal representative for VAT registration or filing.

Filing and Reporting Obligations

Once registered, non-EU sellers must: • Charge German VAT (19% standard rate). • File VAT returns (monthly or quarterly) via the ELSTER portal. • Keep records for at least 10 years.

Ongoing Compliance and Fiscal Rep Implications

After registration, sellers must: • Charge VAT on all applicable sales. • File VAT returns regularly. • Issue VAT-compliant invoices.

Germany does not require fiscal reps, but you are fully responsible for compliance. Amazon may block your listings if you are not VAT-compliant or fail to submit your VAT number.

How Minefield Navigator Can Help

Navigating German VAT compliance can be overwhelming — but you don’t have to handle it alone.

Minefield Navigator: • Registers your business for German VAT. • Prepares and submits VAT returns. • Ensures you remain compliant with local laws.

European Compliance Challenges

Understanding and complying with the General Product Safety Regulation (GPSR) is essential for all Amazon sellers entering the European market.