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New certificate of VAT taxable status

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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