Tool · § 1 UStZustV
Finanzamt finder: which German tax office handles your VAT?
PortoDoc · Updated
For VAT, Germany assigns each foreign country one tax office as a rule (§ 1 UStZustV). Every country that the list does not name goes to Finanzamt Berlin International. Choose the country where your business is based and you see the office and the legal basis.
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How the finder works
- Source: the table follows the wording of § 1 UStZustV; two numbers of paragraph 1 (no. 13 and 25) are not in the selection. Paragraph 1 names 34 numbers; for every other country, Finanzamt Berlin International is responsible (paragraph 2). Some special VAT schemes and VAT refunds follow their own rules (§ 1 (2a), (2b), (3) UStZustV).
- Who it applies to: businesses within the meaning of § 21 (1) sentence 2 AO, that is businesses whose residence, seat or management is outside Germany.
- After that: the office may ask you to name an authorised recipient in Germany (§ 123 AO), if you are based outside the EU and EEA. More in the guide Authorised recipient. How to reach the office is in How to contact Finanzamt Berlin International.
- Deadlines: when a letter from the office counts as received, you can work out with the deadline calculator.
Common questions
Which German tax office handles VAT for my business abroad?
It depends on the country where your business is based. § 1 (1) UStZustV names one office per listed country (Poland: by first letter of the name, special schemes at Finanzamt Cottbus), for example Hannover-Nord for the United Kingdom, Bonn-Innenstadt for the United States and Dortmund-Unna for Türkiye. For every country not listed, Finanzamt Berlin International is responsible (§ 1 (2) UStZustV).
Is Finanzamt Neukölln still responsible?
For VAT of businesses from countries not named in § 1 (1) UStZustV, the responsible office is Finanzamt Berlin International. It took over this task from Finanzamt Neukölln in December 2023.
Which office handles India, Canada or Australia?
None of these countries is named in § 1 (1) UStZustV, so Finanzamt Berlin International is responsible (§ 1 (2) UStZustV). The same applies, for example, to Pakistan, Brazil, Nigeria, Japan, South Korea, Singapore and the United Arab Emirates.
Is anything I enter saved?
No. The finder runs in your browser. The country you choose is not sent to us.
Sources and legal basis
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