VAT registration in Germany 2026
VAT registration in Germany may be required for warehousing, Amazon FBA, import, WNT, or local sales, among other things; we also provide VAT registration services abroad.
We explain when Steuernummer and USt-IdNr. are needed, how ELSTER, SME and the relevant Finanzamt work, and after assigning the numbers we can also prepare VAT declarations abroad.
In what cases is VAT registration in Germany necessary?
The registration requirement depends on the transaction model, the location of the goods, and the settlement method. Before starting a sale, you should check, in particular, the warehouse, Amazon FBA, own goods movements, intra-Community acquisition of goods, imports, local sales, and activities outside of OSS, SME, and reverse charge.
Amazon FBA, 3PL, a logistics center or your own warehouse usually mean local transactions and the obligation to obtain a DE VAT number.
The sale of goods located in Germany to German customers requires local VAT settlement.
If you clear goods in Germany and resell them, you need tax identification and correct import VAT settlement.
Transferring your own goods to a German warehouse may mean non-transactional IDT/INT and the need to report on the German side.
This applies, among others, to some real estate services, construction services or services for which reverse charge cannot be applied.
Once you exceed the EU threshold of EUR 10,000 for B2C, you can settle your sales via VAT OSS or locally in Germany.
When is regular VAT DE registration not always necessary?
First, we identify the German activity and then check whether one of the procedures or simplifications below can be applied. Simply meeting a single condition does not automatically exempt you from registration.
OSS and VAT registration in Germany
OSS may be sufficient for B2C sales covered by the procedure settled in the country of consumption, but it does not settle German warehousing, intra-Community acquisition of goods, imports or local sales from goods located in Germany.
Reverse charge and three-party transaction
Local registration is not always necessary for selected B2B transactions subject to reverse charge or for properly structured three-party transactions. The full supply chain and the parties' roles must always be verified.
SME in Germany from 2025
The SME procedure is not automatic and is available to companies established in the EU. The following requirements apply to the exemption in Germany: turnover of up to €25,000 in the previous year in Germany, not exceeding €100,000 in the current year in Germany, and turnover for the EU as a whole not exceeding €100,000. Application requires identification with the suffix EX.
SME is not the same as OSS
SME may reduce the need for standard registration, but it does not replace OSS and requires a separate notification. Using the exemption also affects the right to deduct input VAT, so it's worth comparing both options before choosing the procedure.
Tax numbers in Germany – what are they for and how do they differ?
In Germany, entrepreneurs may encounter three different identifiers: Steuernummer, USt-IdNr. and W-IdNr. They are not interchangeable or assigned as a single automatic "German VAT number": Steuernummer is used for local settlements with the Finanzamt, USt-IdNr. for EU transactions, and W-IdNr. is a separate company identifier.
Steuernummer
This basic number is assigned by the relevant Finanzamt (Tax Office). It is required for local VAT settlements, correspondence with the office, and filing returns in Germany.
USt-IdNr.
German VAT-EU number in the format DE + 9 digits. It is issued by BZSt and is used for intra-Community transactions and verification in VIES.
W-IdNr.
The Wirtschafts-Identifikationsnummer is an additional business number. It does not replace the USt-IdNr. and should not be treated as an EU VAT number.
| Number | Who is broadcasting? | What is it for? | The most important note |
|---|---|---|---|
| Steuernummer | The relevant Finanzamt | Domestic settlements, VAT declarations, contact with the office. | Most often the first number in the procedure. |
| USt-IdNr. | Bundeszentralamt für Steuern (BZSt) | Intra-EU transactions, B2B invoices, VIES verification. | It is important for the correct identification and documentation of intra-EU transactions. |
| W-IdNr. | It does not replace either the Steuernummer or the EU VAT number. |
How long does it take to register for VAT in Germany?
In 2026, the electronic procedure at Mein ELSTER will be standard. However, waiting times depend on the relevant office, the completeness of the documents, and any questions from the Finanzamt.
experience Taxenlight: the entire process often takes around 2.5–5 months. This isn't an official or guaranteed deadline, so it's worth starting the formalities well in advance.
Account creation and activation with code.
Completing the registration form.
Analysis of data, sales model and documents.
Assigning a Steuernummer and launching the USt-IdNr path.
What is the VAT registration process like in Germany?
German VAT registration begins with transaction analysis and the relevant Finanzamt (Tax Office), and only then proceeds to ELSTER and the "Fragebogen zur steuerlichen Erfassung" form. In practice, most delays are caused by incomplete data, the wrong tax office, or an inconsistent description of the sales model.
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01Analysis of VAT obligation
We check whether there is a warehouse, import, local sale, services taxed in Germany or a situation where VAT OSS is not sufficient.
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02Determining the appropriate Finanzamt
For non-residents, the office is determined by the country of residence and the rules of administrative jurisdiction. There is no single Finanzamt for all foreign companies.
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03Preparation of documents
We collect registration data, business description, company documents, power of attorney, and evidence of activity in Germany.
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04Registration at ELSTER
The electronic procedure is standard. You must select the appropriate form for the foreign entrepreneur; ELSTER is also used for subsequent communication. Paper forms are available in exceptional cases.
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05Contact with the office
The Finanzamt may ask for clarification of the business model, documents or confirmation of planned transactions.
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06Assigning the correct numbers
The Finanzamt issues a Steuernummer for local settlements. The USt-IdNr. for EU transactions is a separate BZSt identifier, and the W-IdNr. does not replace either of them.
VAT registration in Germany - list of documents
The exact list depends on the legal form and business model, but in practice the Finanzamt most often expects company registration data, information on transactions in Germany and confirmation that the registration has a real economic justification.
| Document / data | What are they needed for? | Practical tip |
|---|---|---|
| KRS/CEIDG, NIP, company details | Identification of the entrepreneur and registration data. | Make sure your data is consistent with your invoice and marketplace account data. |
| Representatives' details | Verification of persons authorized to act on behalf of the company. | In the case of companies, prepare documents confirming representation. |
| Description of activities in Germany | The Office assesses why the VAT DE obligation arises. | The description should clearly indicate warehouse, import, FBA or local sale. |
| Contracts, invoices, marketplace, warehouse | Evidence of planned or already executed transactions. | This often shortens the number of additional questions from the Finanzamt. |
| Bank details | Tax settlements, VAT refunds and payment communications. | In Germany, the correctness of payment titles and office details is important. |
| Power of attorney | When the procedure is conducted by an advisor or law firm. | A well-prepared power of attorney limits return correspondence. |
Amazon FBA, marketplace and representation – what to check?
Placing goods in a German warehouse typically triggers an ITC and a local sale. OSS itself doesn't account for these activities, so a VAT DE analysis must be performed before the inventory is shipped.
Current seller details and a valid USt-IDN are essential. The former paper certificate under § 22f UStG should not be presented as a current basic requirement for platforms.
A company may authorize an advisor to handle registration and correspondence with the Finanzamt (Tax Office). The authorized representative acts within the agreed scope but does not automatically become a fiscal representative.
German Fiskalvertretung is a solution limited to specific transactions that meet statutory requirements. It should not be assumed that every non-EU company must appoint a fiscal representative.
Before registration, you need to determine the flow of goods, the importer, the storage countries, the types of customers and which activities are covered by OSS, SME, reverse charge or three-party simplification.
A DE VAT number is not solely based on presence on Amazon.de. The actual transactions, storage location, and the entrepreneur's role in the supply chain are also decisive.
Not sure if you need VAT DE?
Let's discuss your sales model, warehouse, Amazon FBA, import, or services in Germany. Together, we'll determine whether OSS is sufficient or whether local VAT registration is necessary.
What happens after VAT registration in Germany?
Once registration is complete, the company begins ongoing communication with the Tax Office and settlement of activities subject to German VAT. Details on declarations, deadlines, and reporting are described in a separate guide.
The Steuernummer is used for local settlements, the USt-IdNr. for EU transactions, and the W-IdNr. is a separate company identifier.
The ELSTER account remains a tool for subsequent correspondence and electronic obligations towards the Finanzamt.
the rules for filing VAT returns in Germany separately so as not to confuse them with the registration procedure itself.
Check out the guide to VAT declarations in Germany
Do you already have a Tax Identification Number and, if needed, a USt-IdNr.? Go to the separate guide on current settlements and declarations through ELSTER.
Go to the VAT declaration guideVAT registration in Germany 2026 – the most important conclusions
Warehouse, Amazon FBA, movement of own goods, ITC, import and local sales require a separate VAT DE analysis.
Each solution addresses different activities. SME doesn't work automatically, OSS doesn't account for inventory, and reverse charge doesn't cover every B2B transaction.
The Steuernummer is used for settlements with the Finanzamt, the USt-IdNr. has the format DE + 9 digits and is used for EU transactions, and the W-IdNr. does not replace any of them.
The Finanzamt depends on the country of residence, and in ELSTER you must select a form for a foreign entrepreneur. According to Taxenlight experience, the procedure often takes around 2.5–5 months.
VAT Registration Germany 2026 FAQ – Frequently Asked Questions
Registration should be checked especially for warehouse or Amazon FBA in Germany, movement of own goods, intra-Community acquisition of goods, import, local sales and transactions that are not covered by OSS, SME or reverse charge.
No. The Steuernummer is used for local settlements with the Finanzamt, the USt-IdNr. for EU transactions, and the W-IdNr. is a separate company identifier. The numbers are not interchangeable and do not need to be assigned simultaneously.
The USt-IdNr. has the format DE and 9 digits, for example DE123456789. The number is issued by the Bundeszentralamt für Steuern and can be verified in the VIES system.
The electronic procedure is standard. You must create an account and select the appropriate form for your foreign business. ELSTER is also used for subsequent communication; paper forms may be required in exceptional cases.
The appropriate Finanzamt (Tax Office) depends primarily on the entrepreneur's country of residence and the administrative rules arising from the UStZustV. There is no single office responsible for all foreign companies.
OSS may be sufficient for covered B2C sales, but does not account for German warehousing, intra-Community acquisitions, imports or local sales of goods located in Germany.
It may not be necessary for selected B2B transactions covered by reverse charge, B2C sales settled via OSS, activities effectively covered by SME or a properly structured three-party transaction.
SME is available to companies established in the EU and is not automatic. The limits are €25,000 for the previous year in Germany, €100,000 for the current year in Germany, and €100,000 turnover across the EU. The procedure requires EX identification to be used. The exemption affects the right to deduct VAT.
No. A simple power of attorney for registration and correspondence must be distinguished from the limited German Fiskalvertretung, which applies only to specific transactions and conditions.
In Taxenlight experience, the procedure often takes around 2.5–5 months. This is a practical timeframe, not an official or guaranteed deadline.
The old paper § 22f certificate should not be presented as a current basic requirement for platforms. In practice, the key elements are the seller's current details and a valid USt-IDNr., if required.
How to determine the correct Finanzamt for a foreign company?
A foreign company doesn't choose just any Finanzamt. The jurisdiction of the office depends primarily on the company's country of residence and the rules of the Tax and Customs Administration Regulations (UStZustV); there is no single office responsible for all foreign companies.
Sending your application to the wrong Finanzamt may delay the procedure or require you to resubmit some of your data.
For companies without a registered office or permanent place of business in Germany, the starting point is the country of residence, and for some countries an additional administrative division applies.
Before submitting the application, it is worth having complete company data, a description of the transaction and information from when the obligation to settle in Germany arises.
Steuernummer for a foreign company – who will issue it?
The Steuernummer is assigned by the appropriate Finanzamt (Finance Office). For a Polish company, the office is determined according to the rules applicable to the country of its registered office; a company from another country may report to a different office. Verification should occur before submitting the form.
