Points of Contact at the Bonn-Innenstadt Tax Office

US companies' registration for VAT purposes

If you wish to register for a tax number and hence for your VAT Identification Number which is issued by the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt), you will have to furnish details and completely answer the following questions, submitting all documents as required.

All responses must be in German (see Section 87(1) of the German Tax Code).

1.   Company details

• Family name, given name, name of company, name under which business is carried on (for sole proprietors: date of birth)
• Place of residence/principal place of business/place of management if different from principal place of business (complete addresses)
• Nature of the business or exact business activity

Please submit a U.S. Residency Certification on Form 6166 (which can be obtained from the Department of the Treasury, Internal Revenue Service, Philadelphia, Pennsylvania 19255). Form 6166 will be issued on the basis of the statements made on Form 8802.
More detailed information can be found at: www.irs.gov

2.   Communication details

• Telephone
• Fax
• Email address
• Website

3.   Foundation of the company

• When was the company set up (exact date)?
• Where (in which State) was it set up?
• What is the registration number?

Please forward a copy of the articles of incorporation and an official certificate of registration.

4.   Founder(s) of the company

Please specify name and address of all founders.

5.   Registration for tax purposes in Germany

• Please indicate whether your company previously was or currently is registered with the revenue service in Germany.
• If so, please specify the tax office, taxpayer's identification number, tax types and period(s) for which the company was/has been registered.

6.   Facilities in Germany

• Does the company use facilities in Germany?
• If so, please give address(es) and specify whether the facility is
  • a branch establishment (please submit certificate of registration)
  • a permanent establishment
  • a representative office
  • storehouse/consignment stock.

Please submit copies of the relevant contracts.

7.   Resident agent

Please designate a resident agent in Germany who is empowered to accept official documents including correspondence, tax assessment notices etc. (please submit power of attorney).
There is no statutory obligation to designate a resident agent. However, if no resident agent is designated in Germany within one month, documents will be sent by ordinary mail, which means that, in accordance with section 123 of the German Tax Code, any document sent by mail is considered to have been received one month after it is mailed. This does not apply where it can be established that the document was actually received at a later date.

8.   Banking connection/ banking connection in Germany

Please indicate a banking connection with your company as the account holder. Otherwise a power of attorney must be produced confirming the account holder's authority to collect.
A bank account in Germany is recommended given that foreign payments transactions take longer until amounts are credited, which will be at the expense of the account holder.

9.   VAT in Germany

• Since when (exact date) has the company been operating in Germany (please answer this question even if the company exclusively effects non-taxable turnover)?
• Where turnover results from a single business activity or temporary services, please state the expected date of termination of those operations in Germany.

10.  Customers

Please state whether services are provided to other firms, legal entities under public law or private individuals.

11.  Types of turnover in Germany

• Please furnish details about your operations in Germany.
• Please specify how orders are placed and handled.
• For deliveries please specify itineraries of goods and bookkeeping procedures.
• For third country imports please state who is liable to turnover tax on imports.

12.  Specification of VAT on invoices

• Are invoices made out showing VAT separately?

13.  VAT Identification Number (Umsatzsteuer-Identifikations­nummer, USt-IdNr.)

• Do you need a German VAT Identification Number to engage in intra-Community trade?

14.  Term for filing an advance VAT return

The term for filing an advance VAT return depends on the total amount of the annual tax payable. Please state the anticipated annual amount of VAT payable by your company.
Please note that for the year when the business is started and for the following calendar year advance VAT returns must be filed on a monthly basis.