{"id":12170,"date":"2025-03-06T09:51:20","date_gmt":"2025-03-06T09:51:20","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12170"},"modified":"2025-03-11T10:43:50","modified_gmt":"2025-03-11T10:43:50","slug":"so-funktioniert-das-deutsche-mehrwertsteuersystem-fuer-auslaendische-haendler","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/en\/so-funktioniert-das-deutsche-mehrwertsteuersystem-fuer-auslaendische-haendler\/","title":{"rendered":"How the German VAT system works for foreign retailers"},"content":{"rendered":"

Foreign traders who sell goods or services in Germany must register with the German value added tax system (sales tax)<\/strong> familiarize yourself with it. Here are the most important points you need to know as an international trader:<\/p>\n

1. who has to register for German VAT?<\/strong><\/h2>\n

You must choose the Register sales tax (value added tax, VAT) in Germany<\/strong>if:<\/p>\n

-You sell goods from abroad to Germany<\/strong> (e.g. via e-commerce or dropshipping).
-You store goods in Germany<\/strong> (e.g. in an Amazon FBA warehouse or another fulfillment center).
–<\/span>You achieve an annual turnover of over \u20ac 10,000 with deliveries to Germany<\/strong> (EU-wide delivery threshold).
-You offer services to private customers (B2C) in Germany<\/strong>which are subject to tax there.<\/p>\n

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

    \n
  • Within the EU there is a Uniform VAT regulations (OSS procedure)<\/strong> for cross-border sales.<\/li>\n
  • Companies outside the EU must register directly in Germany or use a Tax representative<\/strong> commission.<\/li>\n<\/ul>\n

    2. how high is the value added tax in Germany?<\/strong><\/h2>\n
      \n
    • Rule set: 19 %<\/strong> \u2192 Applies to most goods and services.<\/li>\n
    • Reduced rate: 7 %<\/strong> \u2192 Applies to certain products, e.g:\n
        \n
      • Food (except drinks and restaurant services).<\/li>\n
      • Books, newspapers, magazines.<\/li>\n
      • Public transportation, works of art.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

        Example:<\/strong>
        You sell a smartphone to Germany for 500 \u20ac<\/strong>.
        \u279d The German customer pays 595 \u20ac (500 \u20ac + 19 % VAT)<\/strong>.
        \u279d You must use the 95 \u20ac VAT<\/strong> to the German tax authorities.<\/p>\n

        3. apply for a sales tax identification number (VAT ID)<\/strong><\/h2>\n
          \n
        • Foreign retailers must register with the German tax office<\/strong> and a Value added tax identification number (VAT ID)<\/strong> received.<\/li>\n
        • Applications are submitted via the Federal Central Tax Office (BZSt)<\/strong>.<\/li>\n
        • If you are already registered in an EU country, you can register in the OSS procedure (One-Stop-Shop) registration<\/strong>so as not to be registered separately in each EU country.<\/li>\n<\/ul>\n

          4. tax reporting obligations for foreign traders<\/strong><\/h2>\n

          As soon as you are registered for German VAT, you must:<\/p>\n

          –<\/span>Regular advance VAT returns<\/strong> (monthly or quarterly).
          –<\/span>Annual sales tax return<\/strong> submit.
          -If you are selling via a German platform (e.g. Amazon, eBay), a Certificate according to \u00a7 22f UStG<\/strong> submit.<\/p>\n

          Important:<\/strong> If you do not report or pay your VAT on time, you may face Penalties and default interest<\/strong>.<\/p>\n

          5. what rules apply to online retail (e-commerce & dropshipping)?<\/strong><\/h2>\n
            \n
          • If you use platforms such as Amazon, eBay or Shopify<\/strong> you must comply with German tax law.<\/li>\n
          • Since 2021, a EU-wide delivery threshold of \u20ac10,000<\/strong> (applies to all EU countries together, not per country).<\/li>\n
          • If you have Amazon FBA<\/strong> (warehouse in Germany), you must register for VAT directly in Germany.<\/li>\n<\/ul>\n

            Example: Amazon FBA seller<\/strong><\/p>\n

              \n
            • You have your warehouse in Poland, but sell to German customers.<\/li>\n
            • As the goods are shipped from Germany, you must pay German sales tax<\/strong>.<\/li>\n<\/ul>\n

              6. import from third countries (China, USA etc.): Note import sales tax<\/strong><\/h2>\n
                \n
              • When imported into Germany Import turnover tax (EUSt) of 19 % or 7 %<\/strong> to.<\/li>\n
              • You can use the Claiming EU VAT as input tax<\/strong>if you are liable for VAT.<\/li>\n
              • If you Dropshipping from China or the USA<\/strong> your customer in Germany is often the importer.<\/li>\n<\/ul>\n

                7. exemption from VAT: small business regulation & OSS procedure<\/strong><\/h2>\n
                  \n
                • Small business regulation<\/strong>Applies not for foreign dealers<\/strong>but only for companies based in Germany.<\/li>\n
                • OSS procedure (One-Stop-Shop)<\/strong>:\n
                    \n
                  • Allows you to All EU sales tax centrally in your home country<\/strong> to report.<\/li>\n
                  • Applies to cross-border sales within the EU (not for warehouses in Germany).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                    8 What are the penalties for breaches of the tax obligation?<\/strong><\/h2>\n
                      \n
                    • Late or missing registration<\/strong> \u2192 Penalties of up to \u20ac25,000.<\/li>\n
                    • Sales tax not paid<\/strong> \u2192 Tax evasion with fines or even prison sentences.<\/li>\n
                    • Missing tax certificate (\u00a7 22f UStG) for marketplaces<\/strong> \u2192 Blocking of the merchant account.<\/li>\n<\/ul>\n

                      Tip:<\/strong> Many retailers hire a tax consultant or use tax tools such as Hellotax, Taxdoo or Avalara<\/strong>to manage their VAT correctly.<\/p>","protected":false},"excerpt":{"rendered":"

                      Ausl\u00e4ndische H\u00e4ndler, die Waren oder Dienstleistungen in Deutschland verkaufen, m\u00fcssen sich mit dem deutschen Mehrwertsteuersystem (Umsatzsteuer) vertraut machen. Hier sind die wichtigsten Punkte, die du als internationaler H\u00e4ndler wissen musst: […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22,182],"tags":[],"class_list":["post-12170","post","type-post","status-publish","format-standard","hentry","category-buerokratie-und-behoerdenwege-fuer-unternehmen","category-so-funktioniert-das-deutsche-mehrwertsteuersystem-fuer-auslaendische-haendler"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12170","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=12170"}],"version-history":[{"count":1,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12170\/revisions"}],"predecessor-version":[{"id":12171,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12170\/revisions\/12171"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/media?parent=12170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/categories?post=12170"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/tags?post=12170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}