{"id":12101,"date":"2025-03-04T10:28:40","date_gmt":"2025-03-04T10:28:40","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12101"},"modified":"2025-03-12T16:08:52","modified_gmt":"2025-03-12T16:08:52","slug":"wie-funktioniert-die-fiskalvertretung-fuer-unternehmen-ohne-sitz-in-deutschland","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/en\/wie-funktioniert-die-fiskalvertretung-fuer-unternehmen-ohne-sitz-in-deutschland\/","title":{"rendered":"How does fiscal representation work for companies not based in Germany?"},"content":{"rendered":"

The Fiscal representation<\/strong> is a process that allows foreign companies without a registered office in Germany<\/strong> makes it possible, fulfill VAT obligations without having to register in Germany<\/strong>. It is often used by companies that want to import goods into the EU and resell them there.<\/p>\n

1 What is a fiscal representation?<\/strong><\/h2>\n

The Fiscal representation<\/strong> is a service in which a Company based in Germany (the fiscal representative)<\/strong> assumes the VAT obligations for a foreign company.<\/p>\n

Important functions of fiscal representation:<\/strong>
Allows tax-free import of goods into Germany
-Takes over the VAT return for the foreign company
-Reduces administrative hurdles for companies outside the EU
-Enables the use of the reverse charge procedure in the EU<\/p>\n

2 Who needs fiscal representation?<\/strong><\/h2>\n

Fiscal representation is for Companies not domiciled in Germany\/EU<\/strong> interesting, the:
Importing goods to Germany and selling them there
Distribute goods via a German warehouse or an Amazon fulfillment center
Do not want to be registered for VAT yourself<\/p>\n

3. advantages of fiscal representation<\/strong><\/h2>\n

No separate VAT registration required in Germany<\/strong>
Tax-free import of goods into Germany<\/strong> (when using the reverse charge procedure)
Simple administration and reduction of administrative workload<\/strong>
Professional handling of tax obligations by the fiscal representative<\/strong><\/p>\n

Attention:<\/strong><\/p>\n

    \n
  • The fiscal representative takes over the Responsibility for correct processing<\/strong> the sales tax.<\/li>\n
  • Companies without fiscal representation must register themselves for VAT with the German tax office<\/strong>.<\/li>\n<\/ul>\n

    4 How does fiscal representation work in practice?<\/strong><\/h2>\n

    Step-by-step process:<\/strong><\/p>\n

    Import to Germany via the fiscal representative<\/strong><\/p>\n

      \n
    • The fiscal representative imports the goods and declares them to customs.<\/li>\n
    • The import takes place tax-free<\/strong>as VAT is not due until the sale.<\/li>\n<\/ul>\n

      Resale of the goods within the EU<\/strong><\/p>\n

        \n
      • If the goods are sold to companies within the EU, the Reverse charge procedure<\/strong> are applied (no German VAT).<\/li>\n<\/ul>\n

        VAT settlement by the fiscal representative<\/strong><\/p>\n

          \n
        • The fiscal representative leads the VAT registration and payment<\/strong> through.<\/li>\n
        • He handles communication with the German tax authorities.<\/li>\n<\/ul>\n

          5. requirements for fiscal representation<\/strong><\/h2>\n

          The company has no company headquarters in Germany<\/strong>
          The fiscal representative must be a Company registered in Germany<\/strong> be
          A Contract<\/strong> between the foreign company and the fiscal representative must exist
          The company must have all necessary documents<\/strong> Provide for import (invoices, goods documents)<\/p>\n

          6. example of the use of fiscal representation<\/strong><\/h2>\n

          A US companies<\/strong> imports goods to Germany to sell them in the EU.
          - Without fiscal representation, Germany would have to register for sales tax<\/strong>.
          - With fiscal representation, the company can Avoiding import sales tax<\/strong> and benefits from the Reverse charge procedure<\/strong> for intra-Community supplies.<\/p>","protected":false},"excerpt":{"rendered":"

          Die Fiskalvertretung ist ein Verfahren, das es ausl\u00e4ndischen Unternehmen ohne Sitz in Deutschland erm\u00f6glicht, umsatzsteuerliche Pflichten zu erf\u00fcllen, ohne sich in Deutschland registrieren zu m\u00fcssen. Sie wird h\u00e4ufig von Unternehmen […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[163,155],"tags":[],"class_list":["post-12101","post","type-post","status-publish","format-standard","hentry","category-wie-funktioniert-die-fiskalvertretung-fuer-unternehmen-ohne-sitz-in-deutschland","category-zoll-importverfahren"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12101","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/comments?post=12101"}],"version-history":[{"count":1,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12101\/revisions"}],"predecessor-version":[{"id":12102,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12101\/revisions\/12102"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/media?parent=12101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/categories?post=12101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/tags?post=12101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}