Umsatzsteuer (VAT, value-added tax) - registration of businesses (e.g. online retailers) based in a third country
Umsatzsteuer - Registrierung von Unternehmern (z. B. Online-Händler) mit Sitz im Drittland
Machine translation of the German page, 2026-09-15. The German original is binding.
Business owners resident in a third country (e.g. online retailers) who carry out deliveries or other supplies within Germany (e.g. via their own website or an electronic marketplace) must register for tax purposes in Germany. Domestic sales must be declared to the responsible Finanzamt (tax office), and the resulting Umsatzsteuer (value-added tax) must be paid.
Process
1. After making informal contact, for example by e-mail, with the responsible Finanzamt (tax office), the office will send the applicant/seller the questionnaires to request the information needed for tax registration. You can also use the questionnaire and its attachment provided in the Forms section to make first contact.
2. Once tax registration is complete, the applicant/seller will be notified in writing of the Steuernummer (tax number) assigned to them.
An information sheet is available for these business owners. The information sheet contains the basic rules of German value-added tax law as well as guidance on a business owner's value-added tax obligations.
Book an appointment
Book an appointment (service.berlin.de)
Requirements
• Entrepreneurs whose place of residence, registered office, or place of management is outside the European Union
• The Finanzamt Berlin International (Berlin International Tax Office) is primarily responsible for entrepreneurs based in the People's Republic of China, India, Japan, Australia, and South Korea.
• However, the Finanzamt Berlin International is not responsible for entrepreneurs based in Liechtenstein, Macedonia, Norway, Russia, Switzerland, Turkey, Ukraine, the United States of America, and Belarus. For these countries, the other tax offices listed in the UStZuStV (VAT Jurisdiction Ordinance) are responsible.
• Generating turnover that is subject to VAT (Umsatzsteuer) in Germany
The following business transactions are, in particular, subject to VAT:
• Sale of goods from a warehouse in Germany to a buyer/purchaser in Germany
• Sale of goods from a warehouse in another European Union member state to a buyer/purchaser in Germany (subject to the turnover threshold pursuant to Section 3c of the Umsatzsteuergesetz (UStG, VAT Act))
• Sale of goods from a third country (countries outside the European Union) to a buyer/purchaser in Germany, where the seller or their representative handles customs clearance and taxation.
Documents you need
• Questionnaire on VAT registration (umsatzsteuerliche Erfassung) of entrepreneurs resident abroad
Please submit the forms in writing, by post or by e-mail.
• Appendices to the questionnaire
• Additional documents
Please refer to the questionnaire and its appendices for information on which additional documents entrepreneurs must submit to the Finanzamt (tax office).
• If a different Finanzamt is responsible for VAT purposes (Umsatzbesteuerung), please ask that office which documents must be submitted.
Forms
• Questionnaire for VAT registration of entrepreneurs resident abroad www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/an
• Supplementary sheet to the questionnaire for VAT registration of entrepreneurs resident abroad – corporations and companies (para. 1.2) www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/an
• Supplementary sheet to the questionnaire for VAT registration of entrepreneurs resident abroad – institutions (para. 1.8) www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/an
• Supplementary sheet to the questionnaire for VAT registration of entrepreneurs resident abroad – trade in goods over the internet (para. 3.11) www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/an
• Supplementary sheet to the questionnaire for VAT registration of entrepreneurs resident abroad – passenger transport (para. 3.13) www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/an
• Additional sheet to the supplementary sheet for corporations and companies – shareholders (para. 4) www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/an
• Completion guide for the questionnaire for VAT registration of entrepreneurs resident abroad www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/an
• Declaration on the exchange of information by email with the Finanzamt (tax office) www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/er
• english forms / formulaires en francais www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/ar
Fees
None
Legal basis
• Umsatzsteuergesetz (UStG, Value Added Tax Act) www.gesetze-im-internet.de/ustg_1980/
• Umsatzsteuerzuständigkeitsverordnung (UStZustV, Value Added Tax Jurisdiction Ordinance) § 1(1) and (2) www.gesetze-im-internet.de/ustzustv/BJNR381400001.html
• Abgabenordnung (AO, Fiscal Code) § 21(1) sentence 2 www.gesetze-im-internet.de/ao_1977/__21.html
Further information
• Information sheet (German) www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/an
• Information sheet (English) www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/an
• Information sheet (French) www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/an
• Information sheet (Spanish) www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/an
• Information sheet (Chinese) www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/an
• Information sheet (Hindi) www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/an
Who is responsible
The Finanzamt Berlin International (Berlin International Tax Office) is responsible for the taxation of turnover of entrepreneurs based outside the European Union - in particular the People's Republic of China, India, Japan, Australia, South Korea.
Responsible for you
Choose a location; the appointment itself is booked on the original page.
- Finanzamt Berlin International
Original
Service number 328260 · same path as the original: service.berlin.de/dienstleistung/328260/