Navigation

Hinweis: Der BMWE-Infopool wird nicht mehr aktualisiert. Bitte beachten Sie, dass Fragen und Antworten aus den zurückliegenden Jahren gespeichert werden und sich rechtliche Voraussetzungen inzwischen geändert haben können. Den Zeitpunkt der Beantwortung einer Frage finden Sie am Ende eines Textblocks. Für Richtigkeit, Aktualität und Vollständigkeit der Inhalte übernimmt das BMWE keine Verantwortung. Die enthaltenen Informationen sind kein Ersatz für eine persönliche und individuelle Existenzgründungs-, Steuer- und/oder Rechtsberatung. Wir bieten Ihnen ausschließlich eine erste Orientierung, welche Aspekte im Falle einer Existenzgründung zu beachten sind.

Frage

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?

Antwort

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