Updated by Marco Herrmann, PKF Fasselt Partnerschaft mbB
| VAT registration threshold 鈥� local establishment | 鈧�0 |
| VAT registration threshold 鈥� no local establishment | 鈧�0 |
| Voluntary VAT registration | There is no provision for voluntary registration in Germany. 听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听 However, certain transactions (distance selling and intra-EU acquisitions) only trigger taxation and thus a VAT registration obligation in Germany if they exceed specified thresholds. The option provided by law to waive the application of these thresholds is therefore equivalent to a voluntary registration. |
| How to register for VAT | Foreign applicants are allocated a specific tax office in Germany when they register for VAT. The allocation is based on the country of residence of the applicant. For example: 鈥� French companies 鈥� Offenburg 鈥� UK companies 鈥� Hanover-Nord 鈥� US companies 鈥� Bonn-Innenstadt 听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听 A complete list of tax offices |
Web page updated on 17 Mar 2025 16:59
