Value Added Tax (VAT) in international business

If you supply goods to businesses in the EU member states, or if you receive supplies from them, you must comply with the regulations on Value Added Tax (VAT). This document provides information on intra-Community deliveries and purchases, invoicing (with specimen invoice), Value Added Tax Registration Number (VAT Reg. No.) and duties of record keeping and reporting. more

The following is an overview of the German tax offices with which companies based abroad have to register for VAT purposes if they intend to conduct transactions subject to VAT in Germany. Document No.50260 more

Companies provide services not only in their home market, but increasingly also across borders. If these services are provided to recipients abroad, the question arises as to whether the invoice is to be drawn up with or without German VAT. Our information sheet gives an overview of the basic rules for VAT treatment of services, particularly those provided for businesses which are located in another country. more

Companies located in third countries (non-EU countries for example in South America), may find that under certain circumstances it is advantageous to be represented by a fiscal representative in Germany for purposes of VAT (Value Added Tax) where they are importing goods via the Port of Hamburg into EU states outside of Germany. Detailed information available here. more

A foreign company can have itself represented in Germany by a number of fiscal representatives. The representation applies only to the extent of the powers granted, for example only for deliveries from a certain supplier. The particulars which should be contained in such assignment of powers are shown in the specimen form attached to this information sheet for granting of powers of fiscal representation. download