If companies supply goods or services to customers in other EU countries, the question arises, at the latest on preparation of the invoice, whether the goods or services are to be invoiced with or without German VAT. A similar question arises if a company in Germany purchases goods or services from companies located abroad (EU or third country). If companies based abroad conduct business in Germany that is subject to VAT, they are required to register here for VAT purposes. If a company domiciled abroad conducts exclusively VAT-exempt business here, it can have itself represented for VAT purposes by a fiscal representative, and thus save the administrative effort of its own VAT registration. Information on these matters is provided in the VAT information sheets.
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