Sales Tax in Germany and Abroad
Value-added tax (VAT) applies to nearly every business transaction. However, particularly in the case of cross-border supplies of goods and services, complex service relationships, or special billing models, questions can quickly arise that should be clarified at an early stage.
We advise you on the VAT treatment of your business models and ongoing transactions. This includes, in particular, supplies and services both domestically and abroad, intra-Community transactions, reverse-charge procedures, chain transactions, as well as questions regarding invoicing and input tax credits.
We review the relevant sales tax requirements, assess risks and available options, and support you in the practical implementation of these within your processes. In doing so, we focus not only on individual transactions but also on the implications for bookkeeping, accounting, and international business relationships.
This allows us to establish a reliable foundation for VAT decisions and clear procedures in day-to-day business operations.
Please contact us before introducing new business models, invoicing processes, or cross-border service relationships.
Are you required to register for VAT in Germany? We’ll check this for you and take care of everything else.
Our services for you:
- Assessment of registration requirements
- Preparation of advance returns and annual returns for German VAT
- Submission of returns and declarations via ELSTER
- Checking whether you are instead entitled to a VAT refund
- Advice on the small business regime: We’ll show you whether it’s advantageous for you
Typical cases where registration may be required:
- Sale of goods in Germany
- Shipping of goods
- Carrying out construction work and installation projects
- International passenger transport
- Deliveries via a consignment warehouse
- Delivery of goods with installation
- Conferences and seminars for the general public
Special obligations for construction and installation projects:
- Correct VAT accounting (e.g., invoicing to private individuals and from subcontractors)
- Exemption from construction withholding tax (certificate of exemption)
- Monitoring the length of stay of your employees (183-day rule)
- Form A1 as proof of social security coverage
- Compliance with the permanent establishment rule (exceeding 12 months)
- Compliance with German minimum hourly wages for employees subject to income tax
- and much more
Are you required to register for VAT in Germany? We’ll check this for you and take care of everything else.
Our services for you:
- Assessment of registration requirements
- Preparation of advance returns and annual returns for German VAT
- Submission of returns and declarations via ELSTER
- Checking whether you are instead entitled to a VAT refund
- Advice on the small business regime: We’ll show you whether it’s advantageous for you
Typical cases where registration may be required:
- Sale of goods in Germany
- Shipping of goods
- Carrying out construction work and installation projects
- International passenger transport
- Deliveries via a consignment warehouse
- Delivery of goods with installation
- Conferences and seminars for the general public
Special obligations for construction and installation projects:
- Correct VAT accounting (e.g., invoicing to private individuals and from subcontractors)
- Exemption from construction withholding tax (certificate of exemption)
- Monitoring the length of stay of your employees (183-day rule)
- Form A1 as proof of social security coverage
- Compliance with the permanent establishment rule (exceeding 12 months)
- Compliance with German minimum hourly wages for employees subject to income tax
- and much more
Are you required to register for VAT in the Czech Republic or Poland? We’ll check that for you—and take care of everything else.
Our services for you:
- Assessment of registration requirements
- Preparation of VAT returns, control reports, and summary reports in the Czech Republic and Poland
- Electronic filing of returns and reports
- Checking whether you are instead entitled to a VAT refund
- Advice on the small business regime: We’ll show you whether it’s advantageous for you
Typical cases where registration may be required:
- Sale of goods in the Czech Republic or Poland
- Shipping of goods
- Intra-Community acquisition of goods in the Czech Republic or Poland
- Performance of construction work and installation projects for individuals or companies not resident in the Czech Republic or Poland
- Deliveries via a consignment warehouse
- Delivery of goods with installation to individuals or companies not resident in the Czech Republic or Poland
- Conferences and seminars
Special obligations for construction and installation projects:
- Correct VAT reporting (e.g., invoicing to individuals and from subcontractors)
- Transfer of tax liability
- Monitoring the length of stay of your employees (183-day rule)
- Form A1 as proof of social security coverage
- Compliance with the permanent establishment rule (exceeding 12 months)
- and much more
Are you required to register for VAT in the Czech Republic or Poland? We’ll check that for you—and take care of everything else.
Our services for you:
- Assessment of registration requirements
- Preparation of VAT returns, control reports, and summary reports in the Czech Republic and Poland
- Electronic filing of returns and reports
- Checking whether you are instead entitled to a VAT refund
- Advice on the small business regime: We’ll show you whether it’s advantageous for you
Typical cases where registration may be required:
- Sale of goods in the Czech Republic or Poland
- Shipping of goods
- Intra-Community acquisition of goods in the Czech Republic or Poland
- Performance of construction work and installation projects for individuals or companies not resident in the Czech Republic or Poland
- Deliveries via a consignment warehouse
- Delivery of goods with installation to individuals or companies not resident in the Czech Republic or Poland
- Conferences and seminars
Special obligations for construction and installation projects:
- Correct VAT reporting (e.g., invoicing to individuals and from subcontractors)
- Transfer of tax liability
- Monitoring the length of stay of your employees (183-day rule)
- Form A1 as proof of social security coverage
- Compliance with the permanent establishment rule (exceeding 12 months)
- and much more
Have you purchased goods or services abroad that were subject to sales tax and are wondering if you can get a refund? We’ll handle it for you.
Our services at a glance:
- Determining whether you’re eligible for a refund (e.g., from the Czech Republic, Austria, Poland, Slovakia, or other EU countries)
- Assessing your activities abroad and, if necessary, assisting with any required registration
- Verifying that all necessary receipts and invoices are accurate
- Processing and electronically filing the application
- Communicating with foreign tax authorities in their respective official languages, including translation and submission of any requested documents
Contact us so we can handle your VAT refund application.
Have you purchased goods or services abroad that were subject to sales tax and are wondering if you can get a refund? We’ll handle it for you.
Our services at a glance:
- Determining whether you’re eligible for a refund (e.g., from the Czech Republic, Austria, Poland, Slovakia, or other EU countries)
- Assessing your activities abroad and, if necessary, assisting with any required registration
- Verifying that all necessary receipts and invoices are accurate
- Processing and electronically filing the application
- Communicating with foreign tax authorities in their respective official languages, including translation and submission of any requested documents
Contact us so we can handle your VAT refund application.
Are you facing the obligation to file Intrastat declarations in the Czech Republic, or have you already become subject to this obligation?
We’ll provide you with information on when the obligation to file Intrastat declarations in the Czech Republic arises and which goods movements must be reported.
We’ll handle communication with the relevant customs office and ensure that your Intrastat declarations are filed in the Czech Republic.
Are you facing the obligation to file Intrastat declarations in the Czech Republic, or have you already become subject to this obligation?
We’ll provide you with information on when the obligation to file Intrastat declarations in the Czech Republic arises and which goods movements must be reported.
We’ll handle communication with the relevant customs office and ensure that your Intrastat declarations are filed in the Czech Republic.
Contact Person
ewelina.krajewska-kuttig@nautaris-legal.com
juergen.schumacher@nautaris-legal.com