see also :
INTRASTAT in Germany
VAT rates in Germany

GENERIC INFORMATION

Germany is a European Union Member State

Main source :
https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=139/1577833200

VAT local name :
Umsatzsteuer/Mehrwertsteuer

VAT number format in Germany :
DE123456789 (DE+9 digits)

Date of introduction of VAT in Germany :
1 January 1968

Local transposition of EU Directive :
The legal basis for the imposition of value-added tax comprises the VAT Act as published on 21 February 2005 (Federal Law Gazette 2005 I p. 386), last amended by Article 3 of the Act of 21 December 2019 (Federal Law Gazette 2019 I p. 2886).

Competent authority :
German Ministry of Finance

(http://www.bundesfinanzministerium.de)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
See list of competent authorities depending on your country

HOW VAT IS APPLIED IN Germany

VAT rates :

Please note that we have a detailed application of VAT rates per goods and services in Germany :
See our section https://becompliant.tax/vat-rates-germany

INTRASTAT and EUROPEAN SALES LIST IN Germany

Form and submission of ECSL in Germany :
ZM (Zusammenfassende Meldung)
Form and submission of Intrastat in Germany :
10th business day of following month

VAT COMPLIANCE IN Germany

Form name(s) : UST 1A / UST 2A for yearly return

Monthly VAT returns :

Conditions to submit monthly returns in Germany :
Default
Due date of monthly returns in Germany :
10th of month following period
When to pay VAT under monthly return scheme in Germany :
payment must be made by the 10th day after the expiration of the provisional return period; in case of permanently deadline extension, the date is extended by one month.

Quarterly VAT returns :

Conditions to submit quarterly returns in Germany :
Choice by administration
Due date of quarterly returns in Germany :
10th of month following period
When to pay VAT under quarterly return scheme in Germany :
in case of permanently deadline extension, the date is extended by one month.

Yearly VAT returns :

Conditions to submit yearly returns in Germany :
Choice by administration
Due date of yearly returns in Germany :
31th May after the calendar year. The final payment of the value-added tax on the basis of the summery return for the year must be made one month after the annual tax return is filed.

Yearly recapitulative statement in Germany :

Yes

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
EUR 100,000 EUR 12,500 (acq. exempted pers.)

VAT and INTRASTAT compliance in Germany

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VAT in Austria (non residents)
VAT in Belgium (non residents)
VAT in Bulgaria (non residents)
VAT in Cyprus (non residents)
VAT in Czechia (non residents)
VAT in Croatia (non residents)
VAT in Denmark (non residents)
VAT in Estonia (non residents)
VAT in Finland (non residents)
VAT in France (non residents)
VAT in Germany (non residents)
VAT in Greece (non residents)
VAT in Hungary (non residents)
VAT in Ireland (non residents)
VAT in Italy (non residents)
VAT in Latvia (non residents)
VAT in Lithuania (non residents)
VAT in Luxembourg (non residents)
VAT in Malta (non residents)
VAT in Netherlands (non residents)
VAT in Poland (non residents)
VAT in Portugal (non residents)
VAT in Romania (non residents)
VAT in Slovakia (non residents)
VAT in Slovenia (non residents)
VAT in Spain (non residents)
VAT in Sweden (non residents)
VAT in United Kingdom (non residents)

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