VAT for Turkish companies

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Gespeichert von Finanzamt am 22. Mai 2020
17. Juli 2020

VAT for Turkish companies

The Local Tax Office Dortmund-Unna is the competent central authority for entrepreneurs, who are resident in the Republic of Turkey and are to be registered for VAT purposes in the Federal Republic of Germany (§ 21 (1) sentence 2 of the German Tax Code in conjunction with § 1 para. 1 no. 30 of the VAT Competence Ordinance).

How to register as a Turkish entrepreneur with the Local Tax Office Dortmund-Unna?

For tax registration, please submit the following fully completed and signed documents:

1.    Questionnaire for VAT registration of entrepreneurs with registered offices abroad
2.    Residence certificate from the Turkish revenue administration (https://www.gib.gov.tr/en)
3.    Attachment to the questionnaire
4.    Authorisation for e-mail communication with the Local Tax Office Dortmund-Unna

How to register as a Turkish online retailer with the Local Tax Office Dortmund-Unna?

For tax registration, please submit the following fully completed and signed documents:

1.    Questionnaire for the VAT registration of online retailers based abroad
2.    Residence certificate from the Turkish revenue Administration (https://www.gib.gov.tr/en)
3.    Attachment to the questionnaire
4.    Authorisation for e-mail communication with the Local Tax Office Dortmund-Unna
5.    Application for a certificate of registration as an entrepreneur according to § 22f VAT Act

 

How and when do I, as a Turkish entrepreneur, report the turnover of my company to the Local Tax Office Dortmund-Unna?

The entrepreneur has to report his sales and, if applicable, input tax amounts to the tax office monthly or quarterly by the 10th of the following month (advance sales tax return). The entrepreneur must calculate the payment charge or refund himself and transfer it to the tax office without further request. In addition, an annual VAT return has to be submitted once a year.
 
These tax returns has to be submitted electronically. Details of the electronic data transmission procedure can be found at www.elster.de  or www.finanzamt.de as well as with your Local Tax Office, your tax advisor or your data processing company.
 
Tax-relevant documents have to be stored and sent to the tax office upon request.
 

What do I have to consider if I have not achieved any sales in one or more months as a Turkish entrepreneur?

As a Turkish entrepreneur, you carry out sales in Germany and are obliged to submit advance VAT returns. Advance VAT returns are submitted either monthly or quarterly.
 
The submission of an advance return is also required if you have not made any sales in Germany during the period covered by the advance return and no input tax has been incurred on purchases of goods or costs in Germany.
If so, enter the number 0 under Sales and Input Taxes. Otherwise, you will receive a reminder to submit the advance return.
 

How can I, as a Turkish entrepreneur, apply for a refund of German VAT (input tax)?

Your Turkish company has incurred costs with German VAT when operating in Germany. However, your company did not carry out any sales in Germany or only carried out sales for which the service recipient owes the tax.
 
The Federal Central Tax Office (BZSt) is responsible for processing a so-called application for input tax refund.
 
You can find further information on the refund of German VAT on the homepage of the Federal Central Tax Office.
 

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