Country Germany
Currency Euro
EU Member State Yes
Standard VAT rate 19%
Reduced VAT rate 7%
VAT registration limit for established businesses Nil
VAT registration limit for non-established businesses Nil
VAT registration rate for distance sellers 100000 Euro
VAT return filing periods Monthy (exceptions can apply)
Annual returns Yes
Intrastat thresholds: dispatches and arrivals 500000 Euro for dispatches/ 500000 for arrivals
EC Sales Lists frequency Monthly or Quarterly
Additional reporting requirements No
VAT recovery by non-established non-EU businesses Yes
Reverse Charge Yes for the majority of cross border activity
Fiscal representative required for non-EU businesses A VAT representative may be appointed if the non-established business makes exempt or exempt with credit supplies
Statute of limitations Please contact Essentia for specific advice