Germany

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
Essentia Global Services – European / International / Global vat tax compliance consultants and management agents.
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We are specialists in global indirect tax management. We help businesses to manage their worldwide compliance with respect to VAT/GST and similar taxes, effectively and economically. Essentia Global Services – European / International / Global vat tax compliance consultants and management agents. Essentia also provides VAT Training Courses and an EU VAT Number Lookup Platform. VAT Global Management & International VAT Registration.