Foreign businesses with no establishment in Germany are required to register for German VAT as a result of the following activities:
- Ìý
•ÌýÌýÌýÌý Holding stocks – eventually also consignment stock (see 19.7) – in a warehouse in Germany and then selling them to German customers (unless legally reported via the One Stop Shop (OSS) procedure – see 19.52).
- Ìý
•ÌýÌýÌýÌý Using the fulfilment service of an online marketplace provider who is permitted to transfer stored goods from another EU member state to a warehouse located in Germany.
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Web page updated on 17 Mar 2025 15:52