Germany · VAT (Umsatzsteuer)
Germany VAT registration and filingwherever your business is based
German businesses register with their local Finanzamt and face the B2B e-invoicing mandate. Businesses based abroad with stock in Germany need a German VAT number from the first sale. GoodVat registers you with the right tax office, charges 19% or 7% at checkout and files your returns through ELSTER.
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- Standard rate
- 19%
- Reduced rate
- 7%
- Threshold if you’re based abroad
- €0
Germany VAT · Finanzamt
- Registered
Tax number and VAT ID
DE 123456789
- Calculated
Printed book, German consumer
7% reduced rate
- Sent
Invoice to a German company
ZUGFeRD, EN 16931
- Filed
Advance return, October 2026
Due 10 Nov 2026 through ELSTER
Next advance return: November 2026, due 10 December 2026.
The rules
What German VAT asks of online sellers
Germany is the EU’s biggest e-commerce market, and its rules differ for German businesses and those based abroad. These are the ones that catch sellers out.
- 01
The small business limit
German businesses can skip charging VAT under the small business exemption (Kleinunternehmerregelung) while turnover stays under €25,000 last year and €100,000 this year. Businesses based outside the EU can’t use it.
- 02
Stock in Germany means registering
For businesses based abroad, goods held in a German warehouse, including Amazon FBA and Pan-European FBA, make your sales there German sales. You need a German VAT number before the first one, and Amazon asks for it.
- 03
Your tax office depends on where you’re based
German businesses register with their local Finanzamt. Foreign businesses go to one central office by home country: Bonn-Innenstadt for US companies, Hannover-Nord for UK ones. Registration often takes several weeks.
- 04
Advance returns, then an annual one
You file advance VAT returns (Umsatzsteuer-Voranmeldungen) through ELSTER by the 10th of the following month, monthly or quarterly depending on how much VAT you owe, and an annual return on top.
- 05
One registration for the rest of the EU
Once your sales to consumers in other EU countries pass €10,000 a year, you charge their VAT and declare it through the One-Stop Shop instead of registering in each country.
- 06
E-invoicing between German businesses
Every business established in Germany must receive e-invoices since 2025 and issue them from 2027, or 2028 for smaller ones. Businesses with no German establishment are outside the mandate, though customers may still ask for XRechnung or ZUGFeRD.
Your situation
Which of these sounds like you?
| If you… | You need | What GoodVat does |
|---|---|---|
| You’re a German business selling online | Your local Finanzamt, OSS once EU sales pass €10,000, and e-invoices to German business customers from 2027 or 2028 | We issue XRechnung and ZUGFeRD invoices and file your advance, annual and OSS returns. |
| You’re based abroad with stock in a German warehouse, such as Amazon FBA | A German VAT number before the first sale, then monthly or quarterly advance returns | We register you, split marketplace and own-store sales and file every return. |
| You ship to German consumers from outside the EU | IOSS for parcels of €150 or less, or a German VAT number if you ship larger orders duties paid | We register you for IOSS, charge German VAT at checkout on every order and file the monthly return. |
| You’re in another EU country shipping to German consumers | German VAT once your cross-border EU sales pass €10,000 a year, usually through OSS | We track the €10,000 limit, charge 19% or 7% once you pass it and file your OSS returns. |
| You sell software or digital services to German consumers from abroad | 19% German VAT, declared through the One-Stop Shop, with no German registration | We apply 19% at checkout and file your OSS returns every quarter. |
How it works
How GoodVat handles German VAT
One account covers every step, from the first registration check to the last return. Use the parts you need.
Monitoring
We count your sales by channel and by where they ship from, and tell you when you need a German VAT number, pass the small business limit or need the One-Stop Shop.
Registration
Our accountants register you with your local Finanzamt, or the central one for your home country if you’re based abroad, get your tax number and VAT ID (USt-IdNr.) and answer its questions.
Tax calculation
The API returns 19% or 7% for each product, and the right treatment for business customers, OSS sales and exports.
E-invoicing
German business customers get XRechnung or ZUGFeRD e-invoices in the EN 16931 format, ready for the 2027 and 2028 issuing deadlines if you’re established in Germany.
Filing
We file your advance returns and annual return through ELSTER, and your OSS returns if you use it, and tell you what to pay.
Pricing
German VAT, free to start
The Free plan covers threshold monitoring, the right tax at checkout, invoicing and ready-to-file returns. Paid plans start at $20 a month as your transactions grow, never a percentage of your sales.
A real person replies within one business day · or email hello@goodvat.com
Rather not deal with it yourself? Our accountants can register you with the German tax office, file every return and deregister you when you stop selling there, for $99 a month.Filing prices
Frequently asked questions
Who needs to register for VAT in Germany?
German businesses register with their local Finanzamt when they start trading, and can stay out of charging VAT under the small business exemption while turnover stays under €25,000 last year and €100,000 this year. Businesses based abroad need a German VAT number from the first sale of stock held in Germany. If you only ship parcels from abroad or sell digital services, the One-Stop Shop or IOSS usually replaces a German registration.
Do I have to send e-invoices in Germany?
If your business is established in Germany and sells to other German businesses, yes: from 2027 if your 2026 turnover was over €800,000, and from 2028 otherwise. Every German business must already be able to receive them. Businesses with no German establishment are outside the mandate, and GoodVat issues XRechnung and ZUGFeRD invoices either way.
Which Finanzamt handles my German VAT registration?
German businesses use the Finanzamt for where they’re based. Foreign businesses go to central tax offices by country: US businesses to Finanzamt Bonn-Innenstadt and UK businesses to Finanzamt Hannover-Nord. We send your application to the right one.
How often do I file VAT returns in Germany?
Advance returns (Umsatzsteuer-Voranmeldungen) are monthly or quarterly, depending on how much VAT you owe, and due by the 10th of the following month. An annual VAT return comes on top, and our filing price covers all of them.
Do foreign businesses need a fiscal representative in Germany?
No. Germany doesn’t require businesses from outside the EU to appoint one. Many still work with a German tax adviser, which is what our accountants do for you.
What does German VAT compliance cost with GoodVat?
GoodVat is free to start: the Free plan covers threshold monitoring, tax calculation, invoicing and ready-to-file returns, and paid plans start at $20 a month as your transactions grow. If you’d like our accountants to register you with the German tax office and file for you, filing is $99 a month, covering every return due.
Hand your sales tax and VAT to GoodVat
Tell us where you sell. We’ll map every registration you need, calculate tax at checkout and file your returns in 140+ countries. The software is a flat monthly plan, and done-for-you filing has a published price per country.