VAT for US companies

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Gespeichert von Finanzamt am 15. April 2020
16. April 2020

VAT for US companies

The Local Tax Office Bonn-Innenstadt is the competent central authority for entrepreneurs who are resident in the United States of America 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. 34 of the VAT Competence Ordinance).

How to register as a US - entrepreneur with the Local Tax Office Bonn-Innenstadt?

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 IRS (Form 6166, https://www.irs.gov/)
 
3.    Founding documents of the company
a.    Articles/Certificate of Organization
b.    Certificate of Formation
c.    Statement of Information
d.    Articles of Incorporation
 
4.    Copy of the identity card/passport of the company director
 
5.    Attachment to the questionnaire
 
6.    Authorisation for e-mail communication with the Local Tax Office Bonn-Innenstadt

How to register as a US-American online retailer with the Local Tax Office Bonn-Innenstadt?

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 IRS (Form 6166, https://www.irs.gov/)
 
3.    Founding documents of the company
a.    Articles/Certificate of Organization
b.    Certificate of Formation
c.    Statement of Information
d.    Articles of Incorporation
 
4.    Copy of the identity card/passport of the company director
 
5.    Attachment to the questionnaire
 
6.    Authorisation for e-mail communication with the Local Tax Office Bonn-Innenstadt
 
7.    Application for a certificate of registration as an entrepreneur according to § 22f VAT Act

How and when do I, as a US American entrepreneur, report the turnover of my company to the Local Tax Office Bonn-Innenstadt?

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 US entrepreneur?

As a US American 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 US American entrepreneur, apply for a refund of German VAT (input tax)?

Your US 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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