Voluntary Registration (Germany)

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Commentary

19 Germany

There is no VAT registration threshold and no provision for voluntary registration in Germany.

However, as explained above

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Tour operators margin scheme (Malta)

Foreign businesses (Saudi Arabia)

Spain - VAT submission guide

Transfer of a business as a going concern (Portugal)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

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Voluntary registration (Germany)

19 Germany

Tour operators margin scheme (Malta)

Foreign businesses (Saudi Arabia)

Spain - VAT submission guide

Transfer of a business as a going concern (Portugal)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

Reverse charge VAT (Kenya)

VAT deregistration (Indonesia)

Appointing a fiscal representative (Austria)

Transfer of a business as a going concern (Mexico)

Finland - VAT submission guide

Split payment scheme (Italy)

Refunds of GST to non-New Zealand businesses (New Zealand)

EC sales lists – recapitulative statements (Belgium)

Denmark - VAT submission guide

Greece - VAT registration guide

Appendix 52B: VAT exemptions (Turkey)

Bulgaria - VAT registration guide

Transfer of a business as a going concern (Austria)

Netherlands - VAT registration guide

Portugal - VAT submission guide

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Voluntary registration (Germany)

19 Germany

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