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Germany imposes anti-fraud monthly VAT filings on shell companies

  • VAT
  • 01 November 2014 | Richard Asquith

Germany imposes anti-fraud monthly VAT filings on shell companies

Germany has acted to reduce the problems of VAT fraud being perpetrated through shell companies acquiring German companies and falsely claiming input VAT.

German monthly VAT filings

Generally, only VAT taxable newly registered companies are required to complete monthly VAT filings for the first two years of their establishment. This is now being extended companies formed to hold legal title to taxable entities in acquisitions of going concerns. This includes the annual German VAT return. In particular, the German tax office wishes to target such shell companies that will eventually provide taxable supplies.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.