Germany does not require non-residents to appoint a fiscal representative. Fiscal representatives can only be appointed if the business does not need to reclaim German VAT and only makes supplies that are exempt from VAT or VAT exempt with credit (zero rated).
Fiscal representatives are usually appointed for the following types of supply:
- Ìý
•ÌýÌýÌýÌý Imports of goods that are exempt from VAT because they are immediately followed by an intra-EU supply.
- Ìý
•ÌýÌýÌýÌý Exempt cross-border transport of goods where the supplier does not receive other supplies of goods or services for which input VAT can be deducted.
The following
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:20