Germany is the EU's largest market and one of its strictest tax authorities. Here is what registration actually looks like for a foreign seller or a German freelancer crossing the Kleinunternehmer limit.
Who must register
- German businesses with annual turnover above €25,000 (Kleinunternehmer limit as of 2025).
- Foreign sellers storing stock in Germany (Amazon FBA, third-party warehouses).
- EU sellers shipping more than €10,000 of B2C goods into Germany annually and not using OSS.
- Non-EU sellers selling B2C goods imported into Germany above €150 in value.
- Anyone wanting to reclaim German input VAT voluntarily.
Two numbers you will end up with
- Steuernummer — domestic tax number from your local Finanzamt. Used on every German invoice.
- USt-IdNr (DE + 9 digits) — EU VAT identification number from the Bundeszentralamt für Steuern. Used for intra-EU B2B sales and visible on VIES.
The process
- Identify your competent Finanzamt. For foreign businesses, it is assigned by country of establishment (e.g. UK → Hannover-Nord, Netherlands → Kleve, US → Bonn-Innenstadt).
- Complete the Fragebogen zur steuerlichen Erfassung. Submit online via ELSTER. Expect 8–12 pages: legal form, expected turnover, bank details, VAT election, e-commerce activities.
- Send supporting documents. Trade register extract, articles of association, ID of legal representative, often a power of attorney for your tax advisor.
- Wait. The Steuernummer arrives in 4–8 weeks; the USt-IdNr usually follows within 2–4 weeks of that.
- Apply for ELSTER certificate. All VAT returns must be filed digitally signed with this certificate.
After registration
- File monthly preliminary VAT returns (Umsatzsteuer-Voranmeldung) by the 10th of the following month for the first two years — quarterly thereafter if liability stays under €7,500/year.
- File an annual VAT return (Umsatzsteuererklärung).
- Include Recapitulative Statements (Zusammenfassende Meldung) for intra-EU B2B sales.
- Issue compliant invoices: USt-IdNr, sequential invoice number, German VAT rate (typically 19% standard, 7% reduced), reverse-charge note where applicable.
Practical tips
- Apply before sending stock to a German warehouse — Amazon FBA will suspend a seller without a valid German USt-IdNr.
- Use a local tax advisor (Steuerberater) for the first year — Finanzamt correspondence is German-only.
- The €7,500/€9,000 fine for late or incorrect filing is real; calendar reminders for the 10th are mandatory.
Use our Germany VAT calculator for quick 19% and 7% calculations.