Selling in Germany from abroad: when e-commerce sellers need an authorised recipient

Why do sellers from abroad deal with the German tax office?

A large market with tax duties: with online sales of around €85 billion (2023, according to the German Retail Federation HDE), the German e-commerce market is one of the largest in Europe. Many sellers from abroad sell to German customers through Amazon, eBay or their own shops. What many underestimate: selling in Germany creates tax obligations, and with them the need to communicate with German authorities.

The post is German: whether it is VAT registration, letters from the tax office (Finanzamt) or a tax audit (Betriebsprüfung), the post arrives in German, with German deadlines, and much of it on paper. If your business is based abroad, that is a problem.

Where do you register for VAT, and what follows?

You generally have to register with the responsible tax office as soon as you, as a foreign seller, make sales in Germany that are subject to German VAT. Which office that is depends on the country where your business is based: under German law (Umsatzsteuerzuständigkeitsverordnung), as a rule, one tax office per country is responsible, for example:

• Finanzamt Berlin International for businesses from Greece, North Macedonia and all countries that have no other office assigned; it took over from Finanzamt Neukölln in December 2023
• or another tax office, depending on your country

Some special VAT schemes and VAT refunds follow their own rules (§ 1 (2a), (2b), (3) UStZustV).

Do you need an authorised recipient?

• If you sell through an online marketplace and your business is based outside the EU and the EEA, you must name an authorised recipient (Empfangsbevollmächtigter) in Germany when you apply for VAT registration (§ 22f (1) sentence 2 UStG).
• All other sellers based outside the EU and the EEA only have to name one if the tax office asks for it (§ 123 AO).
• Sellers based in the EU or EEA have no such obligation, but may name one voluntarily.

Where to enter it on the registration form: German VAT registration form and the authorised recipient.

What the marketplace records about you, and when the authorised recipient is mandatory: section 22f German VAT Act for marketplace sellers.

After registration, regular correspondence begins:

• VAT advance returns (Umsatzsteuer-Voranmeldungen) have to be filed monthly or quarterly
• Tax assessment notices (Steuerbescheide) and demands for additional payment arrive by post
• Data checks and queries from the tax office need prompt answers

Which deadlines apply?

German tax law has strict deadlines:

• Objection deadline: one month after a notice is notified (§ 355 AO)
• Payment: VAT advance payments are due by the 10th of the following month, together with the advance return; amounts from a notice are due on the date stated in it
• Filing deadline for advance returns: the 10th day of the following month (§ 18 (1) UStG)

If you miss these deadlines, you face:

• Late filing surcharges (Verspätungszuschlag, § 152 AO): for advance returns at the tax office's discretion; for annual returns 0.25 % of the assessed tax less advance payments for each month or part of a month, at least €25 per month
• Late payment surcharges (Säumniszuschlag): 1 % of the overdue tax, rounded down to the nearest €50, for each month or part of a month (§ 240 AO)
• Estimated assessments (Schätzungsbescheide), which often come out much higher than the actual tax

Why is a letterbox not enough?

Many sellers use a simple letterbox address or ask acquaintances to check their post. This has several drawbacks:

1. No system: letters are forgotten, overlooked or forwarded too late
2. No overview: nobody sorts urgent letters from routine ones
3. No record: later, it is hard to tell when a letter actually arrived

How does PortoDoc handle your post?

PortoDoc offers e-commerce sellers an organised way to handle their German post:

A German delivery address: You get your postal address in Ahrensburg near Hamburg with your personal PD number. It is a delivery address for letters, not a business, registered-office or imprint address. You can name PortoDoc to the tax office as your authorised recipient.

Scanning: We scan each letter and you get a notification by e-mail. The letter is then available in your online account.

AI classification (non-binding): Our system suggests a category, for example:

• tax assessment notices and demands for payment (red: urgent)
• reminders about advance returns, and invoices (yellow: action needed)
• general notices (green: for information)

AI deadline hint (from the Business plan): it marks possible deadlines, such as objection, payment and filing dates: a non-binding aid. The letter itself is what counts, and you (or your tax adviser) check every deadline yourself.

PortoDoc receives and scans your post. It does not file VAT returns and does not give tax advice.

Conclusion

More than just an address: as an e-commerce seller based abroad, you need a reliable way to receive your post from the tax office, have it digitised and see what each letter is about. PortoDoc is built for exactly this. Checking deadlines and filing returns stays with you or your tax adviser.