VATLive > Blog > Germany > Germany raises VAT registration threshold

Germany raises VAT registration threshold

  • Nov 30, 2019 | Richard Asquith

Germany is to raise its VAT registration threshold from €17,500 to €22,000 from 1 January 2020.

Once a German-resident business passes this annual level of sales, it must register and commence to submit monthly VAT returns to report any VAT due. Non-resident businesses may not take advantage of this threshold, and must VAT register, if a requirement, on their first sale. The exception is B2C distance sellers who may use the distance selling VAT registration thresholds.


Need help with your German VAT compliance?



Researching German VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

Latest German news

EU request ending of German F22 VAT Certificate marketplace obligation

Oct 11, 2019 

The EU Commission (EC) has today sent to Germany a notice of formal notice to withdraw its 2019 requirement for EU and non-EU sellers on marketplaces to obtain an F22 VAT Certificate.

Germany cuts rail VAT

Sep 22, 2019

Germany has announced a reduction in the VAT rate applied on train journeys from the standard rate 19% to the 7% reduced VAT rate. The measure is part of a range of proposals to reduce the environment

Germany VAT certificates for EU sellers Oct 2020

Sep 7, 2019

EU online retailers selling to German consumers must provide any marketplaces they are active on with a VAT Certificate (Bescheinigungen nach § 22f UStG) from the German tax office, Finanzamt.


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.
VATlive newsletter

Sign up for our free newsletter stay up-to-date with the latest tax news.

VAT Voice


Sign-up to VAT Voice, Avalara’s monthly round-up about VAT and legislation updates to help you stay ahead of the curve.