Entrepreneurs who are based in the Federal Republic of Germany and who require confirmation of their entrepreneurial status for the reimbursement of input tax amounts in a third country or confirmation of their VAT registration for the purpose of VAT registration abroad will be issued a certificate by the responsible tax office upon request. The certificate is also issued for controlled companies with a controlling company resident in Germany, as well as for controlled companies and branches in Germany that belong to the company of an entrepreneur based abroad (cf. Section 18.16 Paragraph 1 Sentences 2 and 3 UStAE). VAT 1 TN Proof of registration as a taxpayer (entrepreneur) replaces the form sample USt 1 TN.
Source: datev-magazin.de
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