When registration may be required
Typical triggers include holding stock in Germany, importing goods into Germany, domestic sales for which your business owes VAT, and certain supplies involving installation or events. Distance sales may instead fall under the EU One Stop Shop.
Do not register merely because a customer asks for a German number. First map where goods move, where services are supplied and who owes the tax.
The registration sequence
Identify the responsible German tax office, submit the registration documents and obtain a tax number. The VAT ID can follow once the underlying record exists. Foreign-language corporate documents may require translations.
- Legal name, form and registered address.
- Evidence of incorporation and tax residence.
- Description of German transactions and expected turnover.
- Bank and representative details where required.
Compliance does not end with the number
Registration can bring advance VAT returns, annual returns, invoice rules and record-keeping duties. A zero-activity period may still require a filing until the registration is formally closed.
Frequently asked
Do I need a German company to register for VAT?
No. A foreign company can be registered for German VAT without forming a German subsidiary.
Can OSS replace German VAT registration?
For some cross-border B2C sales, yes. It does not cover every transaction, especially local stock and many domestic supplies.
Can registration be backdated?
The tax duty follows the transactions, not the application date. Late registration can therefore require corrections for earlier periods.
This guide is general information on German tax law, not advice on your individual case. Rules and figures change with each tax year.