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VAT registrations and simplications in Germany

When do I need a German VAT number?

As a general rule, a foreign business must register for VAT in Germany as soon as a taxable supply is made. The following are the usual examples of taxable transactions:

  • Domestic supply of goods not reverse charged: A supply of goods located in Germany where the supply is not subject to reverse charge requires a VAT registration of the supplier

Source Marosa

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