# Germany VAT Registration & Returns

> Germany's standard VAT rate is 19%, with 7% for certain goods and services. Businesses file advance VAT returns monthly or quarterly and an annual return, plus EU sales lists for intra-EU supplies. Small businesses below the small-business scheme limits can opt out of charging VAT. Foreign companies making taxable supplies in Germany may need to register even without a German entity.

Practice: Germany Business Services — https://www.industax.com/services/germany-business/

B2B services from India to German businesses are generally subject to reverse charge by the German customer; supplies of goods held in German warehouses require German VAT registration.

We coordinate registration and filings with partner Steuerberater.

## Key facts

| Item | Detail |
| --- | --- |
| Standard rate | 19% |
| Reduced rate | 7% |
| Returns | Advance returns monthly/quarterly; annual return |
| Intra-EU | EU sales lists |

## Who needs this

- German companies
- Foreign sellers with German stock
- E-commerce sellers shipping to Germany

## What's included

- Registration via partners
- Return filing
- Reverse charge review

## Documents

- Company registration
- Sales and purchase records

## Process

1. **Assess** — Registration obligation.
2. **Register** — VAT number obtained.
3. **File** — Advance and annual returns.

Work that legally requires a German Steuerberater is signed by a partner professional; Indus Tax coordinates it.

## FAQs

### Does an Indian company selling services to German businesses charge German VAT?

Usually not; the German business customer accounts for VAT under reverse charge.

### What is the small business scheme?

A regime allowing small businesses below turnover limits to not charge VAT, in exchange for not reclaiming input VAT.

### Is a VAT ID different from a tax number?

Yes. The tax number is for domestic filings; the VAT identification number is used for intra-EU transactions.

## Official sources

- German Federal Central Tax Office: https://www.bzst.de/

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Canonical page: https://www.industax.com/services/germany-business/germany-vat-registration
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.