How to Get a VAT Number in Germany

When do you need a German VAT number?

You need a German VAT registration when your company performs taxable transactions in Germany that cannot be reported only through another country's VAT return or through OSS. The trigger is the transaction flow, not the nationality of the company.

Common triggers include:

• local B2B or B2C taxable sales in Germany;
• stock held in Germany, including a warehouse, 3PL provider or fulfilment centre;
• Amazon FBA Germany or Pan-European FBA movements involving German stock;
• imports into Germany followed by local sales or intra-EU dispatches;
• intra-EU acquisitions of goods in Germany;
• events, trade fairs or taxable admission services in Germany;
• taxable services where German VAT rules make the supplier liable for local reporting.

OSS vs German VAT registration

OSS is useful for some B2C e-commerce models, but it is not a substitute for a German VAT number when your operation creates a German taxable presence.

The EU threshold for micro-business distance sales is EUR 10,000 across relevant cross-border B2C supplies in the EU. Above that threshold, VAT is normally due in the customer's Member State and can often be declared through OSS. This threshold does not legalise German stock without German VAT registration.

Steuernummer, USt-IdNr. and ELSTER: do not mix them up

Germany's VAT onboarding can feel confusing because several names appear in the same process.

The usual sequence is practical: the Finanzamt identifies your company, opens the domestic tax file and issues the Steuernummer. The USt-IdNr. can then be requested or issued through the BZSt route if the company qualifies as a taxable entrepreneur for VAT purposes.

How to apply for German VAT registration

The registration is handled through the competent Finanzamt. For foreign companies, the competent tax office can depend on the country of establishment and the type of activity. French companies are often handled by Finanzamt Offenburg, but you should verify the competent office before filing.

1. Confirm the registration trigger

Start with the VAT event. A good registration file explains why Germany is involved:

• stock location or planned warehouse address;
• Amazon FBA or marketplace flows;
• import route and customs entry point;
• customer types: B2B, B2C or both;
• expected sales and purchase flows;
• intra-EU acquisitions or dispatches from Germany;
• taxable services or events carried out in Germany.

This matters because the Finanzamt may ask why a foreign company needs a German VAT file and which obligations should be opened.

2. Prepare the registration documents

The file usually includes:

• company register extract, such as a Kbis or equivalent;
• articles of association or incorporation documents;
• proof of VAT-taxable status in the country of establishment;
• ID document for the legal representative;
• business address and contact details;
• German stock address, fulfilment centre details or marketplace information where relevant;
• bank details if required for payments or direct debit;
• power of attorney if a tax agent, VAT agent or representative files on your behalf.

Documents are commonly accepted with a simple German or English translation, but the Finanzamt can ask for clarification or additional evidence.

3. Submit the Fragebogen or VAT registration form

The registration questionnaire is the Fragebogen zur steuerlichen Erfassung or the VAT registration form required for your situation. It is generally submitted via ELSTER or through the route requested by the competent Finanzamt.

The form asks for the company's legal details, activity, expected turnover, VAT flows, stock location, import/export activity and whether an authorised person is handling the file.

4. Receive the Steuernummer, then the USt-IdNr. where applicable

After reviewing the file, the Finanzamt issues the Steuernummer and defines the VAT filing obligations. The USt-IdNr. is issued by the BZSt where the business is eligible and the request is accepted.

A practical timeline of around 40 days is a reasonable benchmark for a complete file, but it is not a statutory guarantee. The process can be faster or slower depending on the Finanzamt, the country of establishment, missing documents, translations and follow-up questions.

Do non-German companies need a fiscal representative?

EU-established companies can generally register directly for German VAT. In practice, many appoint a VAT agent because the process, ELSTER access, correspondence and returns are in German.

For non-EU companies, avoid the simplistic rule that a fiscal representative is always mandatory in every case. A local representative, authorised agent or fiscal representative may be required or strongly recommended depending on the company's country of establishment, activity, liability risk and the expectations of the competent Finanzamt. To navigate this process, many foreign businesses work with a fiscal representative in Germany.

The source-market fee for a German VAT registration handled by an agent is often in the EUR 700 to EUR 1,000 range before VAT, but this is a market benchmark, not an official fee.

What happens after German VAT registration?

Once registered, the company has ongoing German VAT obligations. The exact frequency depends on the Finanzamt's assessment and the company's activity.

Typical obligations include:

• periodic German VAT returns;
• payment of net VAT due to the German tax authorities;
• compliant invoices showing the correct German VAT treatment;
• EC Sales Lists / Zusammenfassende Meldung for relevant intra-EU B2B supplies;
• Intrastat reporting if the German thresholds are exceeded;
• archiving of invoices, import documents and VAT calculations;
• monitoring of marketplace, stock and cross-border flows.

Germany's standard VAT rate is 19%. The reduced rate of 7% applies to specific goods and services such as many basic food products, books, newspapers and certain cultural supplies. The rate must be determined product by product; do not apply 7% only because the customer is a consumer.

German VAT registration for Amazon FBA and e-commerce

E-commerce sellers usually need German VAT registration when goods enter German stock. That includes Amazon FBA Germany, Pan-European FBA, a German 3PL warehouse or any model where inventory is available in Germany before it is sold.

OSS can still be relevant for B2C sales from other EU countries, but it does not cover: See our guide on invoicing in Germany.

• domestic German sales from German stock;
• transfers of own goods into Germany;
• imports into Germany followed by sales;
• local German VAT returns linked to FBA activity;
• German input VAT recovery through German VAT returns.