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Germany - VAT registration guide

Updated by Marco Herrmann, PKF Fasselt Partnerschaft mbB

VAT registration threshold – local establishment	€0

VAT registration threshold – no local establishment	€0

Voluntary VAT registration	There is no provision for voluntary registration in Germany. �� However, certain transactions (distance selling and intra-EU acquisitions) only trigger taxation and thus a VAT registration obligation in Germany if they exceed specified thresholds. The option provided by law to waive the application of these thresholds is therefore equivalent to a voluntary registration.

How to register for VAT	Foreign applicants are allocated a specific tax office in Germany when they register for VAT. The allocation is based on the country of residence of the applicant. For example: • French companies – Offenburg • UK companies – Hanover-Nord • US companies – Bonn-Innenstadt �� A complete list of tax offices