Your obligation to register for VAT and to submit VAT notifications in Germany is usually established in the following cases:
- In the case of online sale of goods and their physical storage in the territory of Germany. If your goods are not stored in Germany but you send them from your home country, you are not liable to register for VAT. This obligation is established only after your turnover in Germany exceeds the amount of EUR 100,000.
- If you carry out construction works in Germany while using subcontractors, such as other companies or tradesmen. In this case, you can request a VAT tax return via the related notifications.
If you carry out works for an entrepreneur in Germany, you do not have to pay a VAT. You can apply for a return of the paid German VAT, for example, for costs related to fuel, accommodation, purchases, etc.
If you carry out works for a natural person – not an entrepreneur – your issued invoices should include a VAT, which you should subsequently pay to a German tax office.