Germany's Federal Ministry of Finance has published an updated VAT registration form and guidance for non-resident businesses carrying out taxable activities in the country, outlining registration requirements, reporting obligations and sector-specific information.
The German Federal Ministry of Finance has released updated VAT registration forms for non-resident businesses, along with revised annexes and guidance notes, replacing versions issued in 2021 and 2023. The forms, published in July 2026, are available in German, English and French.
The revised “Fragebogen zur umsatzsteuerlichen Erfassung von im Ausland ansässigen Unternehmern” applies to businesses established outside Germany with no fixed establishment in the country that carry out activities subject to German VAT. Registration is generally required for businesses providing taxable services, importing or exporting goods, or selling goods to German customers through online shops or electronic marketplaces.
The updated registration package requires businesses to provide information on their legal identity, tax representatives, taxable activities and expected turnover. It also includes provisions for requesting a German VAT Identification Number, an EORI number and participation in the One-Stop-Shop (OSS) schemes, where applicable.
According to the guidance, VAT returns must be filed electronically through the ELSTER portal and are generally due by the 10th day after the end of the monthly or quarterly reporting period. Depending on their activities, businesses may also be required to submit supplementary annexes covering areas such as online trade, passenger transport or multiple facilities in Germany.
This announcement was made on 16 July 2026.
