GermanyManual

Value Added Tax in local language is "Mehrwertsteuer" and the acronym VAT is translated as "MWSt".

German Intrastat thresholds

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

  • Type of Intrastat
    Standard return
  • Arrivals
    800,000€
  • Dispatches
    500,000€
  • Type of Intrastat
    Detailed Intrastat
  • Arrivals
    n/a
  • Dispatches
    n/a

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 2016 on arrivals, Intrastat returns for arrivals are due until December 2017. These thresholds are calculated according to the invoice value.

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