VAT applies to supplies of goods and services within Germany, imports of goods into Germany or into the Austrian enclaves of Jungholz and Mittelberg, purchases of goods by businesses from other EU member states in the course of their business, and the purchase of a means of transport from another member state. German law also distinguishes between compulsory and voluntary VAT registration: businesses whose turnover did not reach €17,500 in the previous year and is not expected to exceed €50,000 in the current year are exempt from compulsory registration.

Germany currently has two rates of VAT.

a)the standard rate of 19% and

b) the reduced rate of 7%, which applies to specific goods and services (food, newspapers, books). Certain services, such as rentals and medical services, are exempt from VAT.

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Indicative prices

Ceny*
DPH (Slovensko a Česko)
DPH priznanie nulové 50€
DPH priznanie do 50 dokladov, kontrolný výkaz, súhrnný výkaz (vrátane podania)150€
DPH priznanie do 100 dokladov200€
DPH priznanie viac ako 100 dokladov od 250€
Daňové priznania (Slovensko a Česko)
Daňové priznanie nulové, počiatočné stavy, výkazy, poznámky, odoslanie350€
Daň z motorových vozidiel a daň z nehnuteľností200€
Platby a účtovné prípady (SR a ČR)
Zaúčtovanie položiek 1 položka, čím väčší počet tým nižšia cena0,5€
Mzdová agenda (SR a ČR)
Jeden zamestnanec mzdová agenda10/€ mesiac
*približné ceny, môžu sa líšiť v závislosti od konkrétnej situácie

England

  • VAT return and reports – nil return – £300
  • VAT return and reports – with transactions – £700
  • Payroll – £50 per employee per month
  • Confirmation statement – annually – £250
  • Tax return, accounts and filing – nil – £700
  • Tax return – with transactions – £1,500


Hungary, Poland, Romania, Bulgaria

  • VAT return – nil return – £100
  • VAT return with transactions in the period – from £350
  • Payroll – £20 per employee per month
  • Income tax return – nil return – £350
  • Income tax return with transactions in the period – from £700


Austria, Germany, France, Netherlands

  • VAT return and reports – nil return – £300
  • VAT return and reports – with transactions – £700
  • Payroll (min. 4 employees) – £150 per 4 employees per month
  • Income tax return – nil – £700
    VAT return with transactions in the period – from £1,500


USA

  • Federal tax return – nil – £1,000
  • State tax return – nil – £700
  • Paying tax on the client’s behalf – £500
  • Sales tax return – from £500
  • Payroll – £50 per employee per month

News

Doing Business in Germany: VAT Considerations

Germany is the largest economy in the European Union and a key market for businesses across Europe. Anyone selling goods or services there, or buying from German suppliers, needs to understand how German VAT, known as Umsatzsteuer, may affect them. The rules are comprehensive and the German tax authorities expect precise compliance.

When a Foreign Business May Need to Register

A business established outside Germany may need a German VAT registration in a variety of situations, for example:

  • Holding stock in a German warehouse
  • Selling goods that are located in Germany
  • Importing goods into Germany
  • Making certain supplies to German consumers
  • Organising events or providing certain services connected with land in Germany

In many business-to-business transactions, the reverse charge mechanism means the German customer accounts for the VAT rather than the foreign supplier. Whether this applies depends on the type of supply, so each case should be checked.

Small Business Rules

Germany has a special scheme for small businesses with low turnover, which allows them to operate without charging VAT. The thresholds and conditions have been revised over time and the scheme involves trade-offs, including no right to deduct input VAT. Whether it is worth using depends on your customers and costs.

Reporting and Records

Registered businesses file advance VAT returns and an annual VAT return electronically, and those making intra-community supplies also file recapitulative statements. Invoices must contain the information required by German law. Accurate records are essential, particularly as German tax audits can be thorough.

Communication With the Tax Office

German tax offices communicate in German, and foreign businesses are often assigned to a specific office depending on their country of establishment. Having support with correspondence and filings can make the process much easier.

Planning Before You Start Trading

Checking your VAT position before you begin selling in Germany helps you set the right prices and avoid unexpected liabilities.

Contact eTuls if you need help with German VAT registration, returns or refunds. We will help you understand your obligations and manage them efficiently.

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