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  • Bank account details for German tax offices updated

    The German Federal Central tax office (BZSt) has published an updated list with information of the local tax offices, including their latest bank account details for receiving periodic VAT payments from each registered taxpayer. Unlike in other EU countries, in Germany, the responsible tax office depends on the country where you are established in.  For example companies established in the UK have to communicate with the tax office Finanzamt Hannover-Nord. You can find the complete listing with all countries and their...
    • By Marosa VAT
    • Published 07/05/2018 12:27
  • Introduction of German call-off stock simplification

    German call-off stock simplification Following our earlier announcement, the German Ministry of Finance published last 10 October 2017 a decree with additional information on the VAT treatment of call-off stock in Germany. The decree states that a simplification for call-of stock may apply in Germany if a purchase contract is in place at the beginning of the transport of the stock and several additional conditions are met. These conditions include that the German customer must be identified prior to the...
    • By Marosa VAT
    • Published 01/12/2017 22:02
  • Annual VAT return in Germany changes its deadline

    New German Annual VAT return deadline Following our earlier announcements, the German authorities confirmed an extended deadline for the Annual VAT return. Where these filings are done directly by the taxpayer, they will be due by 31 July of the following year (instead of 31 May). Where they are submitted by a recognised tax consultant, there is an extended deadline until 28 February of the second following year (instead of 31 December). These changes will apply as from 1 January...
    • By Marosa VAT
    • Published 28/07/2017 9:11
  • Call of stock and Consignment stock in Germany

    Call of stock and Consignment stock in Germany The German Federal Court recently issued a decision on the VAT treatment of call of stock supplies. In practice, this decision would allow call of stock simplification to be applied in Germany, hence allowing the foreign supplier to avoid a VAT registration where all conditions are met. The decision confirms an earlier ruling by a local tax court, however, it has not been reflected yet in the German VAT law, nor in...
    • By Marosa VAT
    • Published 04/04/2017 20:30
  • Deadline changes on German annual VAT returns

    Deadline change for the German annual VAT returns The deadline of the annual summary VAT returns in Germany will be extended from 31 May to 31 July of the following year. Where this return is submitted by a German authorised tax consultant (Steuerberater), the new deadline will be 28 February of the second year following the reporting period. For example, the 2017 VAT return is due by 31 July 2018. In case this return is submitted by a Steuerberater, the deadline...
    • By Marosa VAT
    • Published 30/12/2016 9:34