Share this content
5

German VAT charged by US Supplier

German VAT charged by US Supplier

Didn't find your answer?

We have just received an invoice from a US supplier for a training conference that one of UK-based employees will be attending in Germany.  The US supplier has charged German VAT @ 19% and has not quoted a German VAT number but has just quoted an 11 digit Steuernummer.  When I queried whether we needed to pay the German VAT as we are a UK VAT registered business, they said the following:  

We have correctly applied German VAT for this event - the place of supply is Germany where the training takes place (art.53 VAT Directive).

 
Using our Steuernummer is correct for charging VAT in Germany.  It is a German Tax number and is valid for VAT identification before the German Tax Authorities.
 
VAT ID (DE 000000000) is needed when intra-community movement takes place, which is not common us and  hence not required that we have one.
 
The 9 digit VAT ID is not needed and the 11 digit Steuernummer on the invoice is perfectly sufficient in terms of German/EU legislation.

Does anyone know if what they are saying is correct and if so, will we be able to reclaim the German VAT on-line without a valid German VAT number?

Thanks

Replies (5)

Please login or register to join the discussion.

avatar
By jndavs
11th Sep 2014 17:06

Steuernummer

The Steuernummer is a general purpose tax number used in Germany to cover a number of taxes, including vat. I believe that this is sufficient to reclaim to reclaim the vat. You may want to verify this with HMRC though.

Thanks (1)
By Vered Welsh
14th Sep 2014 16:18

German Steuernummer

The German Steuernummer is sufficient to reclaim the vat.  When you input the invoice onto the EU vat refund portal of the HMRC, it will list a field 'Tax identifier' which is where you put the Steuernummer.  Leave the 'Vat registration number' field blank.

Thanks (1)
avatar
By martinscutt
14th Sep 2014 20:32

And there was me

Thinking that a B2B provision of services was where the customer resides not the supplier.

Thanks (1)
Replying to lionofludesch:
avatar
By WhichTyler
14th Sep 2014 20:51

Except...

martinscutt wrote:

Thinking that a B2B provision of services was where the customer resides not the supplier.

Except for the exceptions (of which this is one). Same for trade conferences, exhibition tickets, hotels, etc. 

 

Thanks (1)
avatar
By martinscutt
14th Sep 2014 20:53

Fair do's

My mind switched of at 'training' which to my mind is not a trade conference.

Thanks (1)
Share this content

Related posts