Guide · VAT registration form

German VAT registration form for non-resident businesses: how to fill in the authorised recipient section

By PortoDoc · Updated 24 October 2026 · 7 min read

Illustration: a desk with an official registration form, one section highlighted in blue, a fountain pen, a PortoDoc letter and a laptop.

You enter your authorised recipient in the section „Empfangsbevollmächtigte(r)“ (Authorised recipient) on page 3: their name, their German address and a reference that tells them the letter is yours. Then you tick the box that the power of attorney is attached, and enclose it.

On this page

Which form is the right one?

Businesses based abroad have their own form: the „Fragebogen zur umsatzsteuerlichen Erfassung von im Ausland ansässigen Unternehmern“. According to the official filling-in notes, you use it whatever your legal form, if your company is based abroad and has no permanent establishment in Germany. The German states publish it as a PDF, also in English and French.

At the very top, in the field „An das Finanzamt“, you enter the tax office responsible for your country (§ 1 UStZustV):

Finanzamt Hannover-Nord for businesses based in the UK
Finanzamt Bonn-Innenstadt for businesses based in the US
Finanzamt Dortmund-Unna for businesses based in Turkey
Finanzamt Berlin International for most other countries outside the EU

Where is the section on the form?

In the version of January 2023, it is section 1.6 „Empfangsbevollmächtigte(r)“ on page 3; the filling-in notes name lines 63 to 79. Section 1.9 in that version is „Steuerliche Erfassung im Inland“ (registration in Germany) and has nothing to do with the authorised recipient.

Newer versions may be numbered differently. So look for the name of the section; on the English form it is called “Authorised recipient”.

Which fields does the section „Empfangsbevollmächtigte(r)“ have?

Fields of the authorised recipient section with an example
Field on the form	What goes in	Example with PortoDoc
Company, or last name and first name	The name of your authorised recipient, not your own company	Postuvio UG (haftungsbeschränkt)
Street, street number	Their address in Germany	Am Tiergarten · 10-12
Additional address details	A reference that tells them the letter is yours	Ref.: Muster Trading Ltd · PD-00001 (in your account: “Addition”)
Postcode/City	A place in Germany	22926 Ahrensburg
Country	Leave empty, the address is in Germany	Empty
Telephone, e-mail	Contact details of the authorised recipient, if you have them	Only what your account shows under “For the tax office”
Box “A separate authorisation form is attached.”	Tick it if you send the signed power of attorney with the form	Tick it and enclose the power of attorney from your account
Box “The authorised recipient will be registered in the Vollmachtsdatenbank” (§ 80a AO)	Only if a tax adviser submits your authorisation electronically	Do not tick
Box “The tax advisor listed under 1.5 is an authorised recipient.”	Only if your tax adviser from section 1.5 should receive the letters	Do not tick

Field names from the English version of the form, September 2023, page 3. “Muster Trading Ltd” and “PD-00001” are placeholders: your company name and PD number are in your account.

Which mistakes are typical?

Entering your own company. Putting “c/o” in front of your own company name does not name anyone. The section is for the authorised recipient.
Entering an address abroad. § 123 AO requires an authorised recipient in Germany.
Forgetting the power of attorney. According to the filling-in notes, the tax office only takes an authorisation into account if it is sent separately or registered electronically by a tax adviser.
Ticking the wrong box. Only a tax adviser can use the database of authorisations, and only together with a power of attorney to represent you.
Leaving out the reference. At PortoDoc, we match letters to you by the reference “Ref.: company · PD number”. It belongs in the address.
Using a stamp. The filling-in notes ask for block capitals within the boxes and no company stamps, because the forms are scanned.

What if the tax office asks later?

If you leave the section empty and your business is based outside the EU and the EEA, the tax office can ask for an authorised recipient later (§ 123 AO). If you then name nobody, a letter counts as delivered one month after it was posted, unless it is established that it arrived later or not at all. What that means is explained in the guide Authorised recipient for the German tax office.

How PortoDoc solves it

01Address: You sign up and 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.
02Naming us: You sign the power of attorney that includes § 123 AO. Under “For the tax office”, your account shows exactly what to enter. You name PortoDoc to the tax office yourself, for example in the VAT registration form.
03Scan: The tax office writes to us. We scan each letter and you get a notification. The letter appears in your account as a PDF.
04AI summary: Every plan includes an English AI translation; depending on your plan, you also get an AI summary: non-binding aids, not tax advice; the original letter counts.
05Your reply: You or your tax adviser reply to the tax office. We do not file returns, give tax advice or monitor deadlines.

PortoDoc is operated by Postuvio UG (haftungsbeschränkt), Am Tiergarten 10-12, 22926 Ahrensburg, Germany. Letters arrive in Ahrensburg (Schleswig-Holstein); data is stored on servers in the EU (Hetzner, Finland).

Common questions

Do I have to fill in this section?

Yes, if your business is based outside the EU and the EEA and you sell through an online marketplace (§ 22f (1) sentence 2 UStG, filling-in notes 01.23). Otherwise it is voluntary. From businesses outside the EU and the EEA, the tax office can ask for one later (§ 123 AO).

What happens if I name nobody and the tax office asks later?

If you then still name nobody, a letter counts as delivered one month after it was posted, and an electronic document on the fourth day after it was sent, unless it is established that it arrived later or not at all (§ 123 sentences 2 and 3 AO).

Do I have to enclose the power of attorney?

Yes. According to the filling-in notes, an authorisation to receive letters only counts if it is sent to the tax office separately or registered by a tax adviser in the database of authorisations (§ 80a AO).

My tax adviser is already in section 1.5. Do I enter them again?

If they should also receive the letters, the box “The tax advisor listed under 1.5 is an authorised recipient” is enough. If someone else should receive the letters, you enter their details instead.

Is the form available in English?

Yes: Berlin, for example, publishes it in English and French. The section is called “Authorised recipient” there. Letters from the tax office still come in German (§ 87 AO).

Which tax office do I send the form to?

To the tax office responsible for your country (§ 1 UStZustV): Hannover-Nord for the UK, Bonn-Innenstadt for the US, Dortmund-Unna for Turkey, Berlin International for most other countries outside the EU.

Next step

GUIDES · 10 MIN READ

Got a letter from the German tax office? How to read it →

Where to find the tax number, date, amount and deadline on a German tax office letter, the common letter types, and what to do next.

PortoDoc is your authorised recipient in Germany.

We receive your tax office letters in Ahrensburg near Hamburg, scan them and send you a notification; the address is not a business, registered-office or imprint address. Every plan includes an English AI translation; depending on your plan, you also get an AI summary: non-binding aids, not tax advice; the original letter counts. Starter costs €19.95 a month; if you pay monthly, you can cancel at the end of any month.

Sources and legal basis

Last checked on 24 October 2026 · How we check our information

This guide explains the rules in general terms. It is not tax advice. For your individual situation, ask a tax adviser.