Only with VAT and EORI you can sell goods in Germany and the EU, did you know ?

EU EORI application, German VAT application, German VAT declaration and  payment, EU VAT calculation declaration and payment, EU cross-border goods trade statistics declaration.

In Germany, as long as you apply for a VAT and EORI certificate number, you can sell goods or services to Germany and the EU, did you know?

Email: fra4ww@evershinecpa.com
The Engaging Manager from Headquarter
Ms. Anna Wang, Speak German English, and Chinese.
skype: burlinna

Scenario:
There is a company called Lucky Company (not the real name, Lucky for abbreviated ), which plans to sell goods to Germany and the EU, but does not need to hire employees locally, so do you have to go to Germany and the EU to set up subsidiaries?

Q:
Does Lucky have to set up a subsidiary to sell goods to Germany?
A:
If there are no employees, it is not necessary to set up a subsidiary.

Q:
How to sell goods to Germany without setting up a subsidiary?
A:
Just apply for VAT number and EORI certificate number.
That is to say, the parent company of your company is responsible for customs clearance duties and VAT when importing .
It is suitable for self-operated e-commerce platforms to operate B2C business.
Of course, many  importing companies in Germany have no customs declaration experience, and it is also applicable to those who hope that your company adopts DDP payment terms.
DDP means Delivery Duty Paid.

Q:
How do I apply VAT number and EORI certificate number?
A:
On behalf of  Lucky  parent  company in Taiwan, Evershine can assist your firm to apply for the German business license number and the EU VAT tax number  with  two words “DE” and EORI certificate number.

Q:
After applying for a German business license number and an EU VAT number  with  two words “DE”and EORI license number, how do I declare the sales in Germany?
Answer:
To declare German VAT, use the German business license number; to declare sales to other EU countries other than Germany, use the EU VAT tax number with  two words “DE”.
Taiwan Lucky can use the EORI certificate number to import goods in Germany in the name of Taiwan Lucky, and there will be  with input tax.
Taiwan Lucky sells invoices to customers with output tax.
The input tax can be offset with the output tax to calculate the VAT amount.

Q:
After applying for the VAT tax number and EORI certificate number, if the goods are sold to other EU countries after customs clearance in Germany, do I need to declare?
A:
If your company has a delivery warehouse in Germany, and the goods have been cleared in Germany Sales to other EU countries:
If it is B2B, buyers from other EU countries have EU VAT tax numbers, as long as they fill in the EU VAT tax numbers of both parties when issuing an invoice, the sales are issued, and there is no VAT output tax; paid Input VAT is refundable in DE.
The EU needs to declare VAT, as well as statistical reports on the sales of goods between EU countries.
If it is B2C, that is, the buyer does not have an EU VAT tax number, then declare it through the OSS system and pay the output VAT.
Of course, the input tax can also be refunded from the German input VAT.

Q:
Since we do not have a bank account in Germany, can your firm help Taiwan Lucky declare VAT?
A:
Of course, we have a 100% Evershine subsidiary in Frankfurt, which can assist Taiwan Lucky to declare German VAT.

Q:
What if I have to pay VAT ? We Taiwan Lucky do not have a bank account in Germany. How to pay?
Answer:
We have a subsidiary of Evershine in Frankfurt in Germany, and a German bank account. Taiwan Evershine can collect VAT from Taiwan Lucky. Frankfurt Evershine can immediately assist customers to pay VAT in Germany, and then Taiwan Evershine remits it to the German bank account of the Evershine subsidiary in Frankfurt on a regular basis .

Q:
In addition to Germany, if our company wants to sell goods to EU countries, under what circumstances do we not need to apply for Tax Payer ID and the EU VAT number of the country code in other EU countries?
Answer:
Basically, there are not necessary  in below scenarios:
* After applying for EU VAT certificate number in Germany, you can import and rent warehouses, and then sell to other EU countries. After choosing a country such as Germany in principle, other countries do not need to Apply VAT an EORI  again.
* If you do not rent a delivery warehouse in Germany and sell to other EU countries, when your company sells things under EUR150 per transaction, you can use IOSS.

Q:
Under what circumstances do I have to apply for a Tax Payer ID and an EU VAT number in other EU countries other than Germany? Can your firm also assist ?

Answer:
*when your company sells more than EUR150 per transaction, it will be sold in the EU through self-built website  in B2B type. When customers from other EU countries require import, the transaction condition is DDP (DDP refers to delivery duty paid).
* without shipping warehouses in Germany, selling to other EU countries, when your company sells more than EUR150 per transaction, in the EU through the OSS system, combined with self-built website or e-commerce platform ECB (self-designed or platform operators such as Amazon) , do  businesses in B2C Type.
* If you expand your business, you need to set up a delivery warehouse in other countries in the EU, and you still need to apply for an EU VAT tax number opened with the country code in other countries.
*In addition to Germany, if  Taiwan Lucky sells goods to other countries in the EU, we can assist in most countries to apply for a tax ID, declare VAT and collect and pay VAT.

Q:
That’s great, it’s a pleasure to entrust this business to the firm.
A:
Yes, thank you for the appointment.

German VAT related services

Contact Us

Frankfurt Evershine BPO Service Limited Corp.
Email: fra4ww@evershinecpa.com
The Engaging Manager from Headquarter
Ms. Anna Wang, Speak German, English and Chinese.
skype: burlinna

Additional Information

Evershine CPAs Firm Headquarters
6th Floor 378 Chang Chun Rd., Taipei City, Taiwan ROC
Partner Kerry Chen, USA Graduate School and a well-English speaker
Tel No.: +886-2-27170515 ext. 105
Mobile: +886-939357000
Email: kerrychen@evershinecpa.com
Skype: oklahomekerry

Evershine has 100% affiliates in the following cities:
Headquarter, Taipei, Xiamen, Beijing, Shanghai, Shanghai,
Shenzhen, New York, San Francisco, Houston, Phoenix Tokyo,
Seoul, Hanoi, Ho Chi Minh, Bangkok, Singapore, Kuala Lumpur,
Manila, Dubai, New Delhi, Mumbai, Dhaka, Jakarta, Frankfurt,
Paris, London, Amsterdam, Milan, Barcelona, Bucharest,
Melbourne, Sydney, Toronto, Mexico

Other cities with existent clients:
Miami, Atlanta, Oklahoma, Michigan, Seattle, Delaware;
Berlin, Stuttgart; Prague; Czech Republic; Bangalore; Surabaya;
Kaohsiung, Hong Kong, Shenzhen, Donguan, Guangzhou, Qingyuan, Yongkang, Hangzhou, Suzhou, Kunshan, Nanjing, Chongqing, Xuchang, Qingdao, Tianjin.

Evershine Potential Serviceable City (2 months preparatory period):
Evershine CPAs Firm is an IAPA member firm headquartered in London, with 300 member offices worldwide and approximately 10,000 employees.
Evershine CPAs Firm is a LEA member headquartered in Chicago, USA, it has 600 member offices worldwide and employs approximately 28,000 people.
Besides, Evershine is Taiwan local Partner of ADP Streamline ®.
(version: 2024/07)

Please send an email to HQ4fra@evershinecpa.com

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