German VAT Registration for Foreign Sellers: Complete Guide
Updated 2026-08-17
Foreign sellers must register for German VAT (Umsatzsteuer) if they store goods in Germany, exceed the distance selling threshold, or make domestic taxable supplies. Registration is done through the Finanzamt (tax office) and typically requires a tax representative. Standard VAT rate is 19%, reduced rate is 7%. Returns must be filed monthly or quarterly via the ELSTER system.
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Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
When do I need to register for German VAT?+
You must register for German VAT if you: store goods in Germany (e.g., Amazon FBA Germany), make domestic sales to German consumers above €22,000/year (small business threshold for EU businesses only), sell through marketplaces that don't collect VAT on your behalf, or import goods into Germany. Non-EU sellers generally must register from their first sale if using German warehouses.
Do I need a German tax representative?+
Non-EU businesses are generally required to appoint a German tax representative (Steuervertreter) for VAT registration. EU businesses can register directly but may benefit from using a tax representative for compliance management. The representative is jointly liable for VAT obligations.
What is the ELSTER system?+
ELSTER (Elektronische Steuererklärung) is Germany's electronic tax filing system. All VAT returns must be submitted electronically through ELSTER. You need an ELSTER certificate to access the system, which can be obtained during VAT registration. Returns are typically due by the 10th of the month following the reporting period.
What are the filing frequencies for German VAT?+
New registrants typically file monthly VAT returns. The monthly deadline is the 10th of the following month. If your annual VAT liability is less than €7,500, you may qualify for quarterly filing. Annual returns (Umsatzsteuererklärung) are due by July 31 of the following year. Advance payments may be required.
What is the German small business threshold (Kleinunternehmerregelung)?+
German resident businesses with turnover under €22,000/year can opt for the Kleinunternehmerregelung (small business scheme), exempting them from charging VAT. This does NOT apply to non-German businesses making distance sales to Germany, which must register for VAT regardless of turnover.
How does Amazon FBA affect my German VAT obligations?+
Using Amazon FBA Germany creates physical presence in Germany, triggering mandatory VAT registration regardless of sales volume. You must register before inventory arrives, file regular returns, and pay VAT on German sales. Amazon's marketplace facilitator rules may collect VAT on B2C sales, but you still need to file returns showing the collected amounts.
Related answers
After you register, paying the tax bill often needs a local account. Seehow non-resident sellers pay VAT/GSTin the filing guide.
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