Germany

VAT Basics

German VAT rates

Check also our VAT news article on temporary and recent changes on the German VAT rates.

Germany has not introduced a super-reduced VAT rate. Reduced VAT rates apply on a number of items allowed by the VAT Directive (source: European Commission):

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German VAT deduction limits

Unlike most EU countries, Germany only restricts VAT deduction on a few items. In general, input VAT incurred in the course of a business in hotel expenses, restaurants, attendance to conferences, telephone, taxi or entertainment is 100% deductible.

The following items are not VAT deductible:

• Gifts to non-employees with a value over 35€ or 60€ depending on the recipient
• Luxury goods
• Employees private telephone bills (regardless if landline or mobile)

Any other input VAT is fully deductible as long as it is incurred as part of a business activity. Where the business use of an item is below 10%, this item is generally not deductible.

Input VAT prior to start a business (e.g. before a VAT registration) may be deductible, however, this should be agreed with the competent tax office, particularly for material amounts.

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German Statute of limitations

The statute of limitations is the period in which the authorities can go back to investigate a tax liability. This is normally the same period in which a taxpayer can go back to request a tax credit.

The statute of limitations in Germany is 4 years. This start point of this period is the 31^st December of the year in which the annual VAT return was filed. In any case, this period cannot start being counted later than 3 years from the time VAT became due. If no annual VAT return was filed, the statute of limitation is 7 years.

There is an extended period of 10 years in case of tax evasion.

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German tax point rules

The tax point is the time when VAT becomes due in a transaction. VAT due should be distinguished from VAT payable. VAT is due when the tax point occurs. VAT is payable between the day after the end of the reporting period and the due date to submit and pay the VAT return.

• General rule: Tax point arises when the goods are put at the disposal of the customer or when the service is completed
• Prepayments: In case of prepayments of all or part of the agreed price, VAT is due at the end of the VAT return period in which the payment was received
• Continuous supplies of services: The tax point occurs when the service is completed or, if partial payments are made periodically (e.g. Lease payments), these payments are considered separate supplies, hence VAT becomes due as per the general rule for each payment
• Intra-Community acquisitions: Tax point occurs at the end of the month in which the IC-acquisition happened. If an invoice is issued, the tax point is on the date of the invoice
• Intra-Community supplies: The tax point occurs on the end of the month in which the IC-supply was made
• Import: Tax point arises when the goods are released for free EU circulation (customs cleared or outside the customs suspension regime). The payment of import VAT can be delayed up to 45 days (deferred import VAT).

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Difference between Steuernummer and VAT ID numbers (USt-IdNr)

The Steuernummer is the tax number issued by the tax office where the business is registered. It is used in VAT returns and for all correspondence, audits, and day-a-day issues with the tax authorities. The VAT ID number, often referred as USt-IdNr, is the VIES number, used for all intra-Community transactions. A foreign business must first apply for a steuernummer at the corresponding tax office (in Germany, depending on your country of establishment, you are allocated a specific tax office). Once the steuernummer is received, an additional application must be made to the Federal Tax office to obtain the VAT Id number (USt-IdNr).

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VAT registrations and simplications in Germany

When do I need a German VAT number?

As a general rule, a foreign business must register for VAT in Germany as soon as a taxable supply is made. The following are the usual examples of taxable transactions:

• Domestic supply of goods not reverse charged: A supply of goods located in Germany where the supply is not subject to reverse charge requires a VAT registration of the supplier
• Supply of services not reverse charged: Foreign businesses supplying services on which German VAT is due must register for VAT. These services are rather exceptional, as the general B2B rule would apply
• Export: Exporting goods to a non-EU country requires a VAT number before the export is made
• Intra-Community acquisition: Acquiring goods from another Member State where all conditions for intra-Community movements are met requires the customer to register for VAT
• Intra-Community supply: Supplying goods another Member State is also a taxable transaction that obliges the supplier to register for VAT
• Distance sales: When applicable in case the Seller has not joined OSS. See the E-commerce manual for more information.

A backdated registration is possible. In that case, all historic VAT returns must be filed, and potential penalties may be charged by the authorities on late VAT payments. We suggest agreeing the approach beforehand with the responsible tax officer.

There is no registration threshold for foreign non-established companies in Germany. For these businesses, a registration is required prior to the first taxable transaction made in Germany. Small established companies can avoid a VAT registration if the turnover of the previous year did not exceed EUR 22,000 and will not exceed EUR 50,000 in the current year.

Upon VAT registration, you will normally receive a tax registration number (Steuernummer), and in case you perform intra-Community transactions, you will also receive a VAT number (Umsatzsteuer-Identifikationsnummer, also known as USt-IdNr.).

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German Vat Number Format

• Country code: DE
• Structure: DE999999999
• Format (excludes 2 letter alpha prefix): 1 block of 9 digits

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Fiscal representative in Germany (requirements)

Unlike other EU countries, in Germany, non-EU companies do not require a fiscal representative to register for VAT.

EU and non-EU businesses can register directly for VAT purposes. This means that the legal representative of the company can sign the registration form without any local German involvement.

However, foreign non-EU companies must communicate to the tax office a contact address in Germany.

A fiscal representative or customs agent may be required when performing certain customs related transactions.

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German VAT Grouping

Germany implemented a VAT grouping simplification. From a VAT perspective, members of the group are integrated in the business of the Head of the group. This simplification is not limited to specific sectors or industries. Also, permanent establishments can be members of a VAT group (the head office abroad would not be considered part of the group).

VAT grouping is mandatory in Germany. Where two or more established companies are bound to each other, these businesses are treated as one taxable person by the German tax authorities.

Taxable persons are considered bound to each other where more than 50% of the shares are directly or indirectly owned by the same company. They may also be considered bound when there are organizational or economic links between these businesses.

Each member of the group must be a taxable person, even holding companies are accepted as group members. The head of the group can be any member. As in most countries, one single VAT return is filed for the entire group. Members are jointly and severally liable for all VAT liabilities.

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German consignment or call-off stock

The EU introduced a call-off stock simplification that all EU Member States must implement. This simplification allows businesses to operate under a consignment stock structure without having to VAT register in the country of destination.

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Old rules on call-off stock in Germany

Before 2020, the simplification for call-off stock would apply in Germany if a purchase contract was in place at the beginning of the transport of the stock and several additional conditions were met. These conditions included that the German customer must have been identified prior to the transport of goods into Germany and either the goods must been paid, or a binder order must have existed between the customer and the foreign supplier. Moreover, the client must have had unlimited access to the goods.

What is  call-off stock simplification?

As a general rule, a non-established company bringing stock into Germany and supplying the goods from this stock to a German client must register for VAT purposes in Germany. In the past, when a foreign supplier sent goods to a German warehouse to store these goods locally and supply them to a German customer as and when required by the client, this foreign supplier had to register for VAT purposes in Germany.

However, where the EU call-off stock simplification applies, the German VAT registration of the foreign business is not required, and the transaction is treated as a “direct” intra-Community supply of goods from the foreign business to the German client, allowing a reduction of compliance costs and administrative burdens, as well as cash-flow benefits for the client.

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Bad debt relief in Germany

Bad debt relief is available in Germany provided the supplier has sufficient evidence that the relevant transaction became a bad debt.

The process to recover this VAT is simpler than in most countries. There are no time limits, threshold or specific application to be made. The adjustment is made in the current period by reducing the output VAT. In case the adjustment refers to historic VAT periods for which the annual VAT return has already been submitted, a corrective annual VAT return should be filed.

Businesses claiming input VAT in bad debt supplies must keep all relevant documentation to prove that the invoice has not been paid. There is no exhaustive list of documents that must be kept, however, such documentation must provide enough evidence of the VAT credit.

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German import VAT deferral and postponed VAT accounting

Import VAT may be deferred in Germany up to 45 days, but a guarantee must be given by the importer. This system is called the payment simplification scheme.

Postponed import VAT accounting does not exist in Germany. It is not possible to report import VAT in the VAT return as input and output.

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Customs (bonded) warehouse and VAT warehouse in Germany

Customs or bonded warehouses are available for goods that have not cleared customs in the EU (T1). VAT and excise duties are not due when these goods are directly placed in the Customs warehouse. As soon as they exit this regime, these amounts are due. VAT is not due neither on sales within the customs warehouse.

VAT warehouses are available for cleared goods (T2). These goods have already paid customs duties. The conditions are similar to those of Customs warehouses.   The goods allowed are those included in Appendix V of the VAT Directive, in addition, the following goods may also be subject to this suspension regime: certain wood items, gold, iron and steel product and non-ferrous metal.

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German cash accounting

Small and medium enterprises in Germany can account for VAT on a cash basis. This regime is also known as Istbesteuereung in the local language. Where applicable, VAT will only be paid to the tax authorities when collected from the customer. The condition is that the taxable turnover in the previous year does not exceed €500,000.

Also, certain taxpayers such as self-employed individuals and companies with no bookkeeping obligations can benefit from the cash accounting scheme. A separate application must be filed, and the authorities should approve the request before this scheme is implemented.

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Reverse Charge in Germany

German reverse charge on non-established companies

According to art 194 of the VAT Directive, Member States may implement an optional reverse charge on supplies made by non-established businesses. Germany has introduced this optional reverse charge for domestic supplies of services and supplies of goods with installation.

Where a non-established supplier provides services or sells goods with installation to a taxable person, domestic reverse charge applies. It is not relevant if the supplier is registered or not. Regarding the customer, it is not relevant if it is established or VAT registered. Even when the customer is not VAT registered, reverse charge applies, hence requiring this customer to register and account for VAT.

To this general rule there are a few number of exceptions:

• Certain passenger traffic services
• Entrance fees for fairs, exhibitions and conferences
• Services rendered by a coordinating company associated with the organization of fairs and exhibitions in Germany
• Local services of food and beverage when they take place onboard a ship, in an aircraft or on a railway

In these cases, the supplier is the only liable person for German VAT, and so the reverse charge mechanism does not apply. The supplier must charge German VAT on the invoice, and for the customer to recover that VAT, he should apply the International Refund Procedure.

In October 2020, the Ministry of Finance narrowed down the definition of supply of goods with installation, clarifying that a supply of goods with installation will only be considered if the product being manufactured does not belong to the manufacturer and that the items involved in production are not only ingredients or secondary materials.

You can find more information on the new definition here.

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Reverse charge on B2B services in Germany

Article 196 of the VAT Directive requires the reverse charge mechanism on all services subject to the B2B rule introduced in art. 44 of the same Directive. The B2B rule place the transaction where the business customer is located. In case the customer is a private individual, B2C rules place the transaction where the supplier is located.

According to the general B2B rule, any business not established in Germany supplying services to a German registered customer will not charge any VAT and the transaction will be reverse charged by the customer.

There are however a number of exceptions to this rule. Where these exceptions apply, reverse charge is still applicable in Germany:

• Services connected to immoveable property are placed where the property is located
• Passenger transport services will be located where the transport takes places (apportioned if necessary)
• Catering services are located where the catering takes place
• Short term leasing of means of transport are located where the vehicle put at the disposal of the customer
• Access to conferences, fairs and exhibitions is located where the event takes place

The next section covers the use and enjoyment rules, which is an exception to the B2B rule on services.

Check out our article on B2B service reverse charge rules throughout the EU.

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German use and enjoyment rules

Use and enjoyment rules can deviate the place of supply rules according to the country where the service is effectively consumed. This article explains the meaning and scenarios on which use and enjoyment rules apply.

Germany has introduced the positive use and enjoyment, hence deviating the place of supply to the country where the service is actually used when the customer is outside the EU and the service is also carried outside the EU. In consequence, when the service is used on enjoyed in Germany, and the supplier is established outside the EU, the place of supply is Germany. This rule applies to the following list of services:

• Advertising, consultancy and data processing services
• Banking and financial services
• Hiring of means of transport
• Transfer of copyrights to a legal entity under public law residing in Germany
• Supply of staff to a legal entity under public law residing in Germany
• Access rights to gas and electricity to a legal entity under public law residing in Germany
• Telecommunication, broadcasting and TV services.

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German reverse charge on specific goods

Domestic reverse charge may also apply on certain goods with different conditions in each case. This regime is often introduced on products that are more likely to be used for carousel fraud purposes.

German domestic reverse charge applies to the goods and services listed below 1) irrespective of the supplier being established or VAT registered and 2) under the sole condition that the customer is a taxable person. Should the customer be a taxable person not registered for VAT, it will be obliged to register to account for this VAT.

• Supplies of gas and electricity, as well as supplies of heating and air conditioning. Some exceptions apply
• Supplies of scrap metal and base metals (see VAT law appendix for details)
• Supplies of emission rights
• Supplies of goods and services connected with immoveable property
• Supplies of construction services or Bauleistungen in the local language. This covers generally construction services, overhauling, maintenance, change or removal of the building and operating facilities
• Supplies of goods as part of the legal proceedings in case of bankruptcy
• Supplies of integrated circuits, mobile phones, tablet computers and games consoles for a remuneration of EUR 5,000 or more
• Cleaning services of immoveable property. Exceptions apply.

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VAT Returns in Germany

Frequency of German VAT returns

Taxpayers must file monthly VAT returns during the first and second year of registration unless the competent tax office communicates the change to a different reporting period.

German VAT returns are filed monthly when the total VAT payable the previous calendar year exceeds €9,000. If payable VAT is below this amount, VAT returns are normally filed on a quarterly basis.

Businesses filing quarterly VAT returns can request a change into monthly filing when the total amount of refundable VAT in the prior year exceeds €9,000.

Finally, if the total amount of VAT payable does not exceed €2,000 in the prior year, the company is allowed to file VAT returns annually. This is, quarterly and monthly VAT returns are not required when the VAT paid the previous year is below this amount.

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Frequency of filing

The reporting frequency is not usually changed during the year, even if the VAT liability would exceed the EUR 7,500 EUR. It is expected that the filing frequency changes with the next calendar year, and this is usually communicated by the tax office via a letter.

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German VAT due dates

As a general rule, periodic VAT returns in Germany must be filed and paid by the 10^th day of the month following the reporting period. In case the "Dauerfristverlängerung" extension applies, the due date is extended to the 10th day of the second month following the reporting period. For example, the first quarter VAT return is normally due by 10^th April, but if the due date extension applies, the date is shifted to 10^th May.

The Annual summary VAT return is normally due the last day of July of the year following the reporting period. However, if filed by a recognized tax consultant, the due date is the end of February of the second following year. For example, the 2018 Annual VAT return is normally due by 31^st July 2019, but the due date is shifted to 28^th February 2020 if submitted by a recognized tax consultant. However, annual VAT returns deadlines are temporarily extended until 2025. Gradually, deadlines will return to normality. Check our article for more information.

If the due date falls on a Saturday, Sunday or bank holiday, the date is shifted to the next working day.  Public bank holidays change from one region to another, therefore, it is recommended to double check with Marosa before taking them into account.

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Dauerfristverlängerung. VAT return filing extension in Germany

German VAT registered companies can get a one-month due date extension to file their VAT returns, this authorization is called "dauerfristverlängerung".  The due to file VAT returns in Germany is the 10^th day of the month following the reporting period. For example, your March (or first quarter) VAT returns are normally due on 10 April. With the extension, the due date to submit and pay your March (or first quarter) German VAT return is 10 May.

How to get the "dauerfristverlängerung" filing extension?

The application for the dauerfrist is made electronically through ElsterOnline, the electronic filing system of the German tax authorities. The application must be filed by the due date to submit your VAT return for the last period of the year. In addition to the application, companies filing monthly VAT returns must make a prepayment of 1/11 of the VAT paid during the previous year (in case the overall year was on a recoverable position, no prepayment is required). This prepayment can be recovered at the end of the year via the December return. However, a new prepayment will be calculated and paid to the authorities every year.

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German VAT payments

VAT payments are made to the IBAN number of the competent tax authorities. These bank details change for each taxpayer depending on the local office where they are VAT registered. The correct IBAN account is stated in the confirmation of VAT registration issued by the tax authorities. It is important to check these bank details before making the payment.

The reference in the bank transfer must include the tax number (Steuernummer) and the period that is being paid. If there is another reason for the payment like penalties or corrective returns, it should also be included in the reference.

All bank transfer costs must be paid by the taxpayer.

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German VAT refunds

VAT Refunds are reimbursed automatically by the tax Authorities. There is no additional form or requirement to be met, VAT will be refunded as per the amounts indicated in the VAT return submitted. These refunds are made monthly or quarterly depending on the frequency of filing of the registered business.

VAT refunds will be transferred by the tax authorities to the bank account provided when registering the company. In case the bank details were not provided, they can be provided to the authorities by writing a letter. These details may be also requested by the authorities, in which case a form will be received in paper that needs to be completed and sent back to the tax office.

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German nil and corrective VAT returns

In case no transactions need to be reported in a given period, a nil VAT return must be filed. There are no specific requirements other than include 0.00 in the final VAT position.

Regarding corrective VAT returns, where there is a change on the output or input VAT reported in a given period, a corrective VAT return must be filed replacing the return previously submitted.

• These returns are due for both, changes on the input and changes on the output VAT
• The corrective return completely replaces the previously submitted return. There is no "supplementary declaration" in Germany
• Corrections in the annual summary VAT return are generally not accepted. Only where the amounts to be corrected are low and the VAT position is not very different, these corrections would be accepted
• Once the annual summary VAT return has been submitted for a given year, any subsequent correction should be done by correcting this annual return. No corrections are allowed for the monthly or quarterly VAT returns once the annual return is filed
• Corrective returns must be filed electronically
• Both the annual and advanced VAT returns have a comments box where you can explain the reasons for correcting a reporting period already submitted.

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VAT penalties in Germany

Additional penalties may be charged by the authorities, particularly where the corrections are triggered by an investigation or VAT audit.

For penalties on ECSL, Intrastat and other returns, please see the relevant section.

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German distance sales. VAT on e-commerce

You can find information about the general EU VAT regime on distance sales in our manual about VAT on e-commerce. You may also watch our webinar explaining VAT rules for e-commerce in the European Union.

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German Annual VAT returns

Annual summary returns are filed in addition to the periodic VAT returns submitted during the year. These returns summarize the data reported in the four quarters (or 12 months) of the previous calendar year.

The annual summary returns in Germany are considered as the final VAT return. Periodic VAT returns, whether they are monthly or quarterly, are often referred as "preliminary VAT returns" because the data reported is only considered final once the Annual return is submitted. This is the reason why some corrections can be made directly through the German annual summary VAT return.

See more information about German annual VAT returns here, as well as the temporary deadline extension here.

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Frequency of filing and due date

The annual summary VAT returns is filed for a complete calendar year. The due date to submit the German annual VAT return is 31 July of the following year. In case this return is filed by a recognised tax consultant, the due date is shifted to 28 February of the second following year. These deadlines have been updated in December 2016 by the German tax authorities.

In case a payment needs to be made following the submission of the annual return (e.g. Additional output VAT reported in the annual return), this payment must be made within one month following the submission of the return.

There is an extraordinary deadline extension for annual VAT returns that will apply until 2025.

In case the due date falls on a Saturday, Sunday or bank holiday, the date is shifted to the next working day.

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Nil Annual summary VAT return

If there are no transactions to be reported in a given year, a nil Annual summary VAT return must be submitted in Germany.

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Corrective German Annual VAT return

Once the annual return has been submitted for a calendar year, any subsequent correction of transactions reported in that year can only be made through a corrective annual return. Periodic VAT returns cannot be corrected once the annual VAT return has been submitted.

The corrective annual VAT return in Germany replaces the previously submitted return. It is not a supplementary declaration but a completely new return where all data has to be reported again. The return is corrected using the same form and way of filing as the annual return. In this form, box 110 must be completed with code 1.

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Penalties on German Annual VAT returns

Where these annual VAT returns are submitted late, an automatic penalty of 0.25% of the VAT due will apply. The VAT due is reduced by the amount paid throughout the year, therefore, penalties will apply on the remaining payment following the monthly or quarterly returns submitted and paid during the year.

Late filing of the German annual VAT return can be subject to a penalty of up to 10% of the reported VAT amount with a limit of €25,000. In practice, the authorities may not always apply this penalty.

If the annual return requires an additional payment, missing this payment will also trigger a late payment penalty of 0.25% of the VAT due per month. Monthly interest will be added to this amount after 16 months from the end of the year in which VAT became due.

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German tax authorities contact

In Germany, the competent tax office of a foreign non-established company depends on the country of establishment. For established entities or businesses incorporated in Germany, the competent office depends on the official address.

Find under this link details about each tax office in Germany.

Please contact us if you want to receive the list of competent tax authorities for each jurisdiction.

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German ESL Returns

Due date and frequency of German ESL returns

ESL returns are filed on a quarterly basis unless the total intra-Community supplies of goods of the current quarter or any of the previous four quarters exceeds €50,000. The IC-acquisitions of goods or services and the IC-supplies of services are not taken into account for the calculation of the ESL threshold.

Because of the rather low threshold, companies moving goods to other Member States will often file ESL returns monthly. ESL returns for services are always filed quarterly. In case a company is making both, IC-supplies of goods and services, and the goods threshold is exceeded, the amounts for services should be reported in the last month of the calendar quarter for the last three months. It is also possible to request a switch into monthly filing for services.

Where a taxpayer is not required to file monthly or quarterly VAT returns and the German taxable turnover does not exceed €200,000, annual ESL returns may be filed upon request to the tax authorities provided the total intra-Community supplies does not exceed €15,000 and do not supply new means of transport to VAT registered customers. Annual ESL return are due by the 10th day of the month following the calendar year reported.

If the €50,000 threshold on IC-supplies of goods is exceeded in the current quarter, monthly filing is required as from the first month of the following calendar quarter.

German ESL returns are due by the 25^th day of month following the reporting period. There is no due date extension for German ESL returns, this is, the "Dauerfristverlangerung" does not apply to ESL filings. If the due date falls on a Saturday, Sunday or public holiday, the date is shifted to the next working day.

It is important that the information reported on the VAT return and the ESL return matches. Otherwise, the tax authorities may initiate a verification procedure and request further examination and clarifications from the taxpayer.

Finally, Entities that are part of a VAT group must file their own ESL return, for which they must have their own German VAT number.

Frequency of filing rules

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Due date rules

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German nil ESL returns and Corrective ESL returns

In case there are no transactions to be reported in a given period, a nil ESL return is NOT required in Germany.

Where incorrect data has been reported in the ESL return, or where details have been missed in a return already submitted, a corrective ESL return must be filed. The corrective ESL return in Germany is a supplementary declaration. Only the incorrect data should be corrected, or the missing data should be added. There is no need to re-submit all details that were previously reported correctly. A corrective ESL return should tick the third page in the form.

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Penalties for late German ESL returns

If the German ESL return is not filed on time, there may be a fixed penalty of 1% of the non-reported amounts with a maximum of €2,500. In practice, this penalty is often not enforced, although the authorities may always impose it, particularly in case of negligence or fraud.

Also, not filing proper recapitulative statements may result in a penalty of EUR 5,000.

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German Intrastat Returns

Frequency and deadline of German Intrastat returns

Like in most EU countries, German Intrastat returns are filed monthly. These periods always follow the calendar month.

The due date to file these returns is the 10^th working day of the following month. If this due date falls on a Sunday or public holiday, the date is shifted to the next working day. Saturdays are considered as working days for Intrastat purposes

The due dates to submit Intrastat returns are published by the authorities in this calendar.

German Intrastat thresholds

The following annual Intrastat thresholds apply in Germany (calendar year):

Germany does not have detailed Intrastat returns. All Intrastat filings are simplified. Some countries require detailed Intrastat returns when exceeding a given threshold, these returns often require more granular data such as statistical value, port of arrival, etc.

These thresholds are computed annually according to the calendar year. Once the threshold is exceeded once, a calendar year needs to be a completed under the threshold in order to stop filing these returns. For example, if a company exceeds the threshold in March 2021 on arrivals, Intrastat returns for arrivals are due until December 2022. These thresholds are calculated according to the invoice value.

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Reporting of specific Intrastat scenarios in Germany

Very often, the transactions reported in the Intrastat return are standard sales from one taxable person to another. However, a number of scenarios have specific reporting requirements, so it is necessary to check the updated nature of transaction codes.

For more details, see the German Intrastat Manual.

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German nil and corrective Intrastat returns

If there are no transactions to be reported in a given period, a nil Intrastat return must be filed in Germany.

Regarding corrective returns, data reported in the Intrastat return that was incorrect at the time when the return was submitted must be corrected.

Small corrections are not required. If the change in the mass amount reported is below 10% of the originally reported mass, there’s no need for a corrective return. Similarly, if the value amended is below €5,000, a corrective Intrastat return is not required.

Corrective Intrastat returns are filed electronically using Idev.

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Penalties on Intrastat returns in Germany

Missing an Intrastat return may trigger a penalty up to EUR 50,000. Check here the official information.