Documents needed to start
- Articles of Organisation/ Articles of Incorporation/ Business Extract.
- Director’s proof of address X2: these can be electricity/water/phone bills or bank statements.
- Valid passport.
- AVASK application form.
Required registrations and timeframes:
VAT (EU Based): 2-3 Months
VAT (ROW): 2-3 Months
Takeover: 1 week
Documents requested by the Tax Office
- URL
- Bank account letter/ statement
- Commercial register extract/ Certificate of Incorporation/ Business license
- Description of products
- Hand-signed Powers of Attorney/ Articles of Association/ Bylaws/ Foundation Agreement
- VAT Certificate from country of incorporation
- Warehouse agreement/ contract
- Estimated turnover for current and next year
If you are an Amazon Seller, in terms of platform evidence there are two routes of evidence we can take detailed here below:
- Option 1 – You can obtain a seller certificate from Amazon Seller Support which is accepted by the tax authority. This needs to be for your DE store on Amazon and must show the company / sole trader name clearly.
- Option 2 – If we do not provide the certificate mentioned in Option 1, we would require the below various screenshots:
- Amazon.de live storefront.
- Amazon FBA screenshot showing you have amazon.de enabled for FBA.
- Send and Replenish screenshot, this must be at stage 2 showing a clear Amazon DE warehouse address for delivery.
- Amazon DE merchant token screenshot.
- Amazon DE seller central screenshot.
Documents requested by the Tax Office (US based)
- 6166 Form from the IRS
- Copy of the filled in 8802 and proof of payment
VAT Number Format: DE123456789
Filing Frequency: Monthly / Quarterly / Annual filings – selected by the tax office based on previous years VAT liability.
Filing & Payment Deadline: 10 days after the period end date, quarterly clients can opt for a filing extension giving them an additional 1 month 10 days.
Repayments: Repayments are usually paid within 2 to 4 weeks of the repayment being approved. Approval can take approximately 2 weeks. Timeframes are dependent on the tax office being satisfied with the legitimacy of the source of the refund.
VAT Rates:
- Standard: 19%
- Reduced Rate 1: 7%