German VAT.
USt-IdNr, OSS, IOSS, § 22a fiscal rep.
Standard German VAT registration, OSS for intra-EU B2C distance sales, IOSS for imports ≤ €150, and § 22a fiscal representation for non-EU sellers.
New GmbH VAT activation
Finanzamt Fragebogen zur steuerlichen Erfassung starts the chain. Steuernummer issues in 1 to 3 weeks. USt-IdNr request to BZSt takes another 1 to 4 weeks. First Voranmeldung potentially due by day 10 of the month following USt-IdNr activation. Monthly in year 1 and 2 (§ 18 (2) UStG).
One-Stop Shop (OSS) under § 18j UStG
For intra-EU B2C distance sales crossing the €10,000 EU-wide threshold (§ 3c UStG). Single return covers all EU destinations; VAT paid to BZSt, redistributed to member states. Essential for DE-based e-commerce selling into other EU markets.
Import OSS (IOSS) under § 18k UStG
For imports ≤ €150 sold to EU consumers. Seller charges VAT at point of sale, files monthly via the IOSS portal. Avoids customs-VAT friction at delivery. Standard for Amazon FBA, Shopify, Etsy sellers shipping into the EU.
Fiscal representation under § 22a UStG
Mandatory for non-EU businesses without DE establishment that carry out tax-exempt intra-EU or export supplies. § 22a UStG requires appointment of a Fiskalvertreter (licensed tax advisor, lawyer, auditor, or registered freight forwarder). The representative holds a separate Steuernummer + USt-IdNr for the represented activity and is jointly and severally liable (§ 22a (3)). Typical users: UK sellers post-Brexit, US Amazon-FBA sellers using DE warehouses.
Small-business exemption (§ 19 UStG)
Annual turnover up to €25,000 prior year and €100,000 current year (2025 reform) may opt for Kleinunternehmerregelung: no VAT charged, no input VAT deductible. Attractive for B2C operations with low volumes.
Reverse charge (§ 13b UStG)
For services from non-DE suppliers, reverse charge shifts VAT liability to the recipient. Critical for SaaS invoices, consulting, digital services. Incorrect handling is the most common VAT error in new entities.
Often booked alongside this one.
Frequently asked questions
What is the German VAT number (USt-IdNr) and how do I get one?
A VAT ID issued by BZSt, required for EU cross-border trade. Apply after Steuernummer is issued by Finanzamt.
How long does it take to receive a USt-IdNr from BZSt in 2026?
1 to 4 weeks after Finanzamt issues Steuernummer. Full chain 2 to 6 weeks from GmbH formation.
What is the difference between Steuernummer and USt-IdNr?
Steuernummer is a domestic tax identifier issued by local Finanzamt. USt-IdNr is the EU VAT ID issued by BZSt, used on cross-border invoices.
What is the standard VAT rate in Germany?
19% standard, 7% reduced (books, food staples, public transport, hospitality since 2024, certain cultural).
When do I need One-Stop Shop (OSS) registration?
When EU-wide B2C distance sales from your DE entity exceed €10,000 in a calendar year under § 3c UStG.
When is IOSS the right scheme for my e-commerce business?
Imports of consignments ≤ €150 sold to EU consumers. Typical for Amazon FBA cross-border, Shopify DTC, Etsy sellers.
What is fiscal representation under § 22a UStG and who needs it?
A Fiskalvertreter acts for non-EU businesses without DE establishment that carry out tax-exempt intra-EU or export supplies. Required for UK-post-Brexit sellers, US Amazon FBA in DE warehouses.
Do UK sellers need a fiscal representative in Germany after Brexit?
If they move goods through DE for EU distribution and carry out § 22a-qualifying supplies, yes.
How often must a German business file VAT returns (Voranmeldung)?
Monthly in year 1 and 2. After that, monthly or quarterly depending on prior-year VAT due (§ 18 (2) UStG).
What is the small-business exemption under § 19 UStG in 2026?
Kleinunternehmerregelung: up to €25,000 prior year and €100,000 current year (2025 reform). No VAT charged, no input VAT deductible.
How do I verify another company's German VAT number (VIES)?
Use the EU VIES lookup at ec.europa.eu/taxation_customs/vies/. BZSt also offers a confirmation service for DE VAT IDs.
Can I claim input VAT on pre-registration expenses?
Yes for expenses attributable to intended taxable activity, subject to documentation and timing rules.
How does reverse charge (§ 13b) work for services from abroad?
Non-DE supplier invoices without VAT; DE recipient self-assesses VAT on the Voranmeldung, claims input VAT simultaneously (net effect zero for fully taxable businesses).
What happens if I miss a monthly Voranmeldung deadline?
Late-filing surcharge up to 10% of tax due, capped at €25,000. Interest on unpaid amounts.
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