German VAT Registration

Do I need to complete a VAT Return

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If I have to register for a German VAT Certificate do I need to complete a German VAT return and deduct these figures from UK VAT return as I sell on Margin VAT

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By paul.benny
08th Jul 2019 12:03

Why are you registering for VAT in Germany?

If you are shipping goods from the UK, you either
- zero-rate the transaction (if your customers are VAT-registered businesses and you hold their VAT number).
- apply UK VAT if your customers are not VAT registered (such as private individuals)

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Replying to paul.benny:
RedFive
By RedFive
08th Jul 2019 13:05

Not if he has exceeded the distance selling threshold to Germany.

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Replying to RedFive:
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By paul.benny
08th Jul 2019 13:20

True. The OP gave so little information that answers inevitably require some assumptions about their business.

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RedFive
By RedFive
08th Jul 2019 13:30

Agreed.

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By Sezza
08th Jul 2019 14:14

If our turnover exceeds the threashold but part of that turnover is made up from margin sales do these sales get excluded from the turnover as 7.3 in the Margin and Global Accounting Scheme states that margin sales are treated the same as if it were a uk sale.
I can not find a definite answer anywhere to say exclude these or not!

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Replying to Sezza:
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By paul.benny
09th Jul 2019 12:09

I don't know the answer, and I also couldn't find any guidance.

My inclination is to exclude when evaluating turnover against the threshold, as you suggest. If the amount is material, it might be worth either buying a international VAT textbook or finding a specialist adviser - for example Croner have a VAT service.

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