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I'm the owner of an estonian company and I want to have a warehouse in Germany and sell /send my products out of it. I was told that I need to get a VAT number in Germany. Could you please advise how to register?
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I'm the owner of an estonian company and I want to have a warehouse in Germany and sell /send my products out of it. I was told that I need to get a VAT number in Germany. Could you please advise how to register?
In principle, a foreign company without a registered office in Germany must register for VAT with the German tax office for sales that are taxable in Germany, pay the tax and submit a tax return. For this purpose, the company must register for VAT with the responsible tax office.
According to Section 21, Para 1, sentence 2 of the German Fiscal Code and Sec 1. Para 1 No. 4 of the Value Added Tax Jurisdiction Ordinance - the tax office in the city of Rostock is competent for companies resident in Estonia. Please refer to the information provided in the links below for detailed information:
https://www.steuerportal-mv.de/Service/Merkbl%C3%A4tter/
Get the pdf here:
https://www.steuerportal-mv.de/static/Regierungsportal/Finanzministerium/Steuerportal/Inhalte/Estland%201%20Unternehmer.pdf
In 2021, the European Union introduced a new system of VAT One-Stop-Shops for certain distance sales of goods and services within the EU. The European Commission provides detailed information on the procedure:
https://vat-one-stop-shop.ec.europa.eu/index_en.
Please understand that GTAI is not in a position to provide any kind of binding legal or tax advice. Please contact a lawyer and/ or tax advisor for individual binding advice.
The online tax advisor search of the Federal Tax Advisor Chamber can help you find a tax consultant through applying different criteria such as location, language, industry or specific expert knowledge – also for specifics concerning international tax law concerning Estonia. In addition, the German Tax Advisor Association (DStV) also offers a corresponding search function.
If in future your company plans to open an own business entity in Germany, we would be available for further insights (invest@gtai.com).
In the meantime, please refer to our Investment Guide to Germany and our publication Investor’s Basics – Setting up Business in Germany.
Source:
GERMANY TRADE & INVEST
October 2022