FAQ - British and Northern Irish taxpayers

In order to obtain a tax number from the tax office Hannover-Nord, you must first complete the VAT registration form for non-resident business. The questionnaire is available in German and English.

The Federal Central Tax Office (BZSt) is responsible for issuing a VAT identification number (USt-IdNr.). You can apply for the USt-IdNr. already when applying for the tax number at the tax office Hannover-Nord. Once the tax number has been issued, your application will be forwarded directly to the BZSt. You will receive a separate letter (approx. 1-2 weeks later).

Please indicate the date from which taxable turnover is expected to be generated in Germany and explain the situation. If necessary, explain the nature of the taxable transactions in a separate letter (e.g. what services are provided, what kind of goods are traded, where are the goods purchased, where are the goods stored, to whom are the goods delivered, in chain supplies: who arranges the transport of goods,...).
In addition, the company's certificate of incorporation and a copy of the entrepreneur's or managing director's identity card are required.

Registration currently takes about 5 to 6 weeks, applications are processed according to the order of the date of receipt.
We record your documents as received as soon as a signed application for tax registration has been submitted (see form: How do I get a tax number?).
Preferential processing of individual cases is not possible.
We would therefore ask you to refrain from inquiries about the processing status. If further information on your application is required, the employees of the Hannover-Nord tax office will contact you. The tax number will be sent to you by post as soon as the registration has been completed.

The certificate of registration as a taxable person within the meaning of § 22f para. 1 s. 2 VAT Code will no longer be issued as of 01.07.2021. It is sufficient to provide the marketplace operator with your valid German VAT identification number.

If you have not yet been registered for VAT in Germany, you must submit an application for VAT registration to the Hannover-Nord tax office. In addition to the VAT registration form for non-resident businesses it is also necessary to submit the supplement to the VAT registration form „Online trade in goods“.

Please note that registration for VAT purposes can only take place if the company has taxable sales in Germany. If this is not the case, the company can't be registered for VAT.
You must check if your company performs taxable sales in Germany on the basis of your own data. If you need further assistance, it might be helpful to contact an accountant.
Once registration has been completed, you will receive notification of the tax number and the VAT identification number by post only. It is not possible to send the documents electronically.

You can send your documents by post, fax or electronically by e-mail to the tax office.
Fax: 0049 511 6790 6090
eMail address: poststelle@fa-h-no.niedersachsen.de
Address: Finanzamt Hannover-Nord, Vahrenwalder Straße 206, 30165 Hannover, Germany

A signature of the managing director or an authorized representative on the last page of the application form is necessary.
Please note that you will receive an automated e-mail from the Hannover-Nord tax office when you send an e-mail. In this automatic response, you will be asked to provide your tax number, otherwise your e-mail will be deleted. Please note that this does not apply to new registration applications. Your documents will then be forwarded to the appropriate colleagues.

It is also possible to submit the questionnaire electronically via www.elster.de.

As soon as the registration has been completed, you will receive a notification of your tax number from the Tax Office Hannover-Nord. This will always be sent directly to the company (to the address given in the questionnaire).
If you wish to appoint an authorised recipient, please use the following document: power of attorney

Registration in Germany is free of charge.

As soon as the registration has been completed, you will receive a notification of your tax number from the Tax Office Hannover-Nord. You are obliged to submit VAT returns electronically on a regular basis.
For more information, please see: FAQ VAT returns