Documents Required to Start VAT Registration
- Articles of Organisation / Incorporation / Business Extract
- Director’s proof of address (x2)
- Valid passport
- AVASK application form
- Proof of business activity in Germany
- Marketplace compliance certificate (§22f UStG)
- Fiscal representative appointment (non-EU businesses)
Registration Timeframes
- EU-based businesses: 2–3 months
- Rest of World: 2–3 months
- Takeover (existing VAT): 1 week
- Foreign business processing: 6–12 weeks
Documents Requested by the German Tax Office
- Business website URL
- Bank account letter or statement
- Commercial register extract / Business license
- Description of products
- Hand-signed legal documents
- VAT certificate from country of incorporation
- Warehouse agreement or contract
- Estimated turnover (current & next year)
- Intrastat declarations
Amazon Seller Platform Evidence
- Option 1: Seller certificate from Amazon Seller Support (must show DE store and company/sole trader name)
- Option 2: If no certificate, provide:
- Amazon.de live storefront screenshot
- FBA screenshot with DE enabled
- Send & Replenish screenshot (stage 2 with DE warehouse)
- Amazon DE merchant token screenshot
- Amazon DE Seller Central screenshot
Additional Documents for US-Based Sellers
- IRS Form 6166 - if this is not yet obtained the authorities will accept a copy of a completed Form 8802 and proof of payment on submission to the IRS
VAT Number & Filing
- VAT Number Format:
DE123456789 - Steuernummer and USt-IdNr. – both required
- Filing Frequency: Monthly / Quarterly / Annual
- Filing Deadline: 10 days after period end
- Quarterly clients: 1 month + 10 days extension
- Repayments: Approval ~2 weeks, Payment 2–4 weeks
VAT Rates
- Standard Rate: 19%
- Reduced Rate 1: 7%