The Neukölln tax office is responsible for the sales tax of merchants whose headquarters are located in China, Hong Kong, Macau and Taiwan, among other countries. The Berlin Senate Department of Finance has now stated that around 29,000 online merchants based in China (including Hong Kong, Macau and Taiwan) had been registered for VAT purposes with this office by 30 December 2019. This means that more than 65 times as many companies are registered as in 2017 – at that time there were only 432 online retailers. Currently, an average of around 200 new applications per week are recorded in Neukölln by online traders from China, Hong Kong, Macao and Taiwan.
Source: js-steuerberater.de
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