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