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๐ Required Documents ๐ Registration Timeframes ๐ Tax Office Requirements ๐ Amazon Seller Evidence ๐บ๐ธ US Seller Documents ๐ข VAT Filing ๐ฐ VAT Rates
Thinking of expanding into Germany?
Whether you're an EU-based business, a global seller, or an Amazon powerhouse, navigating German VAT registration is a crucial stepโand itโs more complex than ever. This guide breaks down everything you need to register smoothly and stay compliant in 2025.
๐ Documents Required to Start VAT Registration
- Articles of Organisation / Incorporation / Business Extract
- Directorโs proof of address (x2)
- Valid passport
- AVASK application form
- Proof of business activity in Germany
- Marketplace compliance certificate (ยง22f UStG)
- Fiscal representative appointment (non-EU businesses)
๐ Registration Timeframes
- EU-based businesses: 2โ3 months
- Rest of World: 2โ3 months
- Takeover (existing VAT): 1 week
- Foreign business processing: 6โ12 weeks
๐ 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
- Record-keeping commitment โ 10 years
๐ 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
๐บ๐ธ Additional Documents for US-Based Sellers
- IRS Form 6166
- Copy of completed Form 8802 and proof of payment
๐ข VAT Number & Filing
- VAT Number Format:
DE123456789 - Steuernummer and USt-IdNr. โ 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 2โ4 weeks
๐ฐ VAT Rates
- Standard Rate: 19%
- Reduced Rate 1: 7%