Guide · VAT in Germany
VAT in Germany for non-EU sellers: what you actually need
By PortoDoc · Updated · 5 min read
You need a German VAT registration if you are based outside the EU and sell goods from stock in Germany. Many sellers overlook the second duty: an authorised recipient in Germany. Marketplace sellers name one with the registration (§ 22f UStG), others when the tax office asks (§ 123 AO).
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Which German tax office is responsible for you?
Germany assigns one tax office per country to businesses based abroad, as a rule. The list is set out in the Umsatzsteuerzuständigkeitsverordnung (UStZustV). Some examples:
| Your business is based in | Responsible tax office |
|---|---|
| United Kingdom | Finanzamt Hannover-Nord |
| United States | Finanzamt Bonn-Innenstadt |
| Turkey | Finanzamt Dortmund-Unna |
| China, Hong Kong, Canada, Australia, India, Pakistan, Brazil, Nigeria, UAE and every other country not named in § 1 (1) UStZustV | Finanzamt Berlin International |
§ 1 (1) and (2) UStZustV. Some special VAT schemes and VAT refunds follow their own rules (§ 1 (2a), (2b), (3) UStZustV).
Do you need a German VAT registration?
Usually yes, if you supply goods from stock in Germany. That is the typical Amazon FBA situation: your goods sit in a German fulfilment centre and are sold to German customers from there.
Registration covers your German tax number and, separately, your German VAT ID. Typical triggers:
- Stock in a German warehouse, including Amazon fulfilment centres
- Selling goods that are already in Germany to German customers
- Importing goods into Germany in your own name
- Building, installation or similar work in Germany
Whether your specific case needs a registration is a question for a tax adviser.
How does registration work?
- 01Fill in the registration questionnaire of your responsible tax office. The Lower Saxony tax authority publishes an English version for UK companies.
- 02Attach company documents, such as your certificate of incorporation and articles.
- 03Name an authorised recipient in Germany. For marketplace sellers based outside the EU and the EEA this is required by law with the registration (§ 22f (1) sentence 2 UStG). Other businesses there must name one as soon as the tax office asks (§ 123 AO). More for marketplace sellers: section 22f German VAT Act.
- 04Wait for your German tax number. The Lower Saxony tax authority currently names at least 12 weeks (quote below), but only for UK companies; other tax offices may take a different time.
- 05Your VAT ID follows separately from the Federal Central Tax Office (Bundeszentralamt für Steuern).
- 06From then on, file VAT returns regularly, usually monthly or quarterly, as set by your tax office.
Why do letters in German cause the most problems?
German tax offices communicate in German (§ 87 AO), mostly by post. If a taxpayer abroad is asked for an authorised recipient and names none, a letter counts as delivered one month after it was posted, unless it is established that it arrived later or not at all (§ 123 AO). Typical letters after registration:
- Your tax number and the start of your filing obligations
- Reminders when a VAT return is missing
- Late filing surcharges (Verspätungszuschlag)
- Estimated tax assessments (Schätzungsbescheid) when returns are not filed
- Requests for documents or explanations
Most of these come with a deadline, often one month. An objection against an assessment must be filed within one month after notification (Bekanntgabe, § 355 (1) AO). That is why the address alone is not enough: someone has to read the letter in time.
Common questions
Which tax office handles Chinese sellers on Amazon.de?
China is not named in the list of § 1 (1) UStZustV, so Finanzamt Berlin International is responsible (§ 1 (2) UStZustV).
How long does German VAT registration take?
The Lower Saxony tax authority writes in its FAQ for British and Northern Irish taxpayers (lstn.niedersachsen.de, retrieved on 23 October 2026): “Registration currently takes at least 12 weeks, applications are processed according to the order of the date of receipt.” It gives no figure for companies from other countries. The VAT ID follows separately.
Can my UK accountant be my authorised recipient?
Only if they have a German address where post can be delivered. The rule is about a recipient in Germany.
Do I need a fiscal representative?
In Germany a fiscal representative is only allowed for businesses with exclusively tax-exempt sales and no input tax deduction. Most marketplace sellers need an authorised recipient instead.
Next step
GUIDES · 7 MIN READ
German VAT registration form for non-resident businesses: how to fill in the authorised recipient section →
Field by field through the authorised recipient section of the German VAT registration form: what to enter, typical mistakes and an example.
PortoDoc is your German authorised recipient.
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.
Sources and legal basis
- § 1 UStZustV (responsible tax offices)
- § 22f UStG
- § 22a UStG
- § 123 AO
- § 87 AO
- § 355 AO
- Lower Saxony tax authority: FAQ VAT registration for British and Northern Irish taxpayers
Show original wording
“Registration currently takes at least 12 weeks, applications are processed according to the order of the date of receipt.”
Last checked on · 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.