VAT Germany

Basic information on the VAT system in Germany

Local Tax authority Bundesministerium der Finanzen
Local name of the tax Umsatzsteuer [Ust] Mehrwersteuer [MwSt]
Structure of the VAT number DE + 9 digits
VAT rates Standard – 19%; reduced – 7%
Distance Sales – threshold 100.000 EUR
Intrastat – threshold 800.000 EUR (Dispatches); 500.000 EUR (Arrivals)
VAT period Monthly (Quarterly) + Annual
VAT return form By electronic means
Filing a VAT return – deadline 10th day of the month following the tax period; Annual – 31.7. of the following year
Payment of VAT – deadline 10th day of the month following the tax period
Filing recapitulative statement (EC sales listing) – deadline 25th day of the month following the tax period

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The investment – the creation of a website – is co-financed by the Republic of Slovenia and the European Union from the European Regional Development Fund.

The subsidy was obtained for a Digital Marketing Voucher.

The investment – the creation of a website – is co-financed by the Republic of Slovenia and the European Union from the European Regional Development Fund.