Information for British and Northern Irish taxpayers
| Registration of foreign-based companies
Please note the new VAT registration form! |
| Attention! With effect from 01.01.2021, online traders who sell goods via an electronic marketplace must have an authorised recipient in Germany! -> Form power of attorney Turnover from distance sales from third countries with a value of the shipment of up to 150 euros realised from 1 July 2021 can be declared in the Import-One-Stop-Shop (IOSS) procedure uniformly across the EU. The IOSS procedure is handled in Germany by the Federal Central Tax Office (Bundeszentralamt für Steuern). Further information on this procedure can be found on the website of the Federal Central Tax Office --> IOSS (site currently only provided in German) Turnover from distance sales realised from 1 July 2021 onwards, where the movement of goods begins and ends within the EU, can be declared uniformly across the EU in the One-Stop-Shop, EU scheme (OSS EU) procedure. The OSS EU procedure is handled in Germany by the Federal Central Tax Office (Bundeszentralamt für Steuern). Further information on this procedure is available on the website of the Federal Central Tax Office --> OSS EU (site currently only provided in German) For companies that provide cross-border passenger transport services, a certificate is no longer required with immediate effect. Bus certificates can no longer be issued! |
Foreign companies that carry out cross-border passenger transport (§ 18 para. 12 sentence 1 UStG) and use the OSS procedure (§§ 18 i, j UStG) are advised that when using the OSS procedure for the first time, the competent tax office must be informed so that the certificates (form USt 1 TV) can be issued accordingly.
Note:
All correspondence has to be in German language according to paragraph 87 of the Fiscal Code, as the official adminstrative language is German.
Competence:
Tax and Revenue Office Hannover-Nord; responsible for British and Northern Irish taxpayers
Vahrenwalder Str. 206
30165 Hannover
Telephone: 0049-511-6790-0
E-Mail: poststelle@fa-h-no.niedersachsen.de
Bank:
Deutsche Bundesbank Fil. Hannover
Account: 250 015 14
Bank code number : 250 000 00
IBAN: DE60 2500 0000 0025 0015 14
SWIFT BIC: MARK DE F1250
Norddeutsche Landesbank Hannover
Account: 101 342 426
Bank code number: 250 500 00
IBAN: DE63 2505 0000 0101 3424 26
SWIFT BIC: NOLA DE 2H
| Contacts: | Telephone |
|
contact person for registration in general |
0049-511-6790-6388 |
|
contact person for the dispatch of declaration forms and questionnaires for VAT registration |
0049-511-6790-6182 |
|
contact person for monthly/quaterly returns |
0049-511-6790-6394 |
|
contact person for payment problems/questions |
0049-511-6790-6519 |
|
contact person for british construction companies |
0049-511-6790-6268 |
|
Facsimile |
0049-511-6790-6090 |
Forms:
VAT registration form for non-resident businesses
(PDF, 0,04 MB)
Short instructions on ELSTER registration
(PDF, 2,37 MB)
How to send messages and documents via ELSTER
(PDF, 0,28 MB)
Registration form (questionnaire)
(PDF, 0,43 MB)
Registration form (questionnaire) VAT for coach companies and tour operator
(PDF, 0,16 MB)
§ 13b Aufstellung Busunternehmer
(PDF, 0,17 MB)
calculation sheet for coach companies
(PDF, 0,05 MB)
Registration form (questionnaire) VAT (§ 13b UStG) reverse charge system for coach companies, travel agencies and tour operators
(PDF, 0,12 MB)
Questionnaire for exemption from tax withholdings for construction projects
(PDF, 0,12 MB)
Registrations form (questionnaire) § 13b UStG - reverse charge system
(PDF, 0,09 MB)
Statement/Chart of turnovers
(PDF, 0,04 MB)
Statement/Chart of input tax
(PDF, 0,00 MB)
§ 48c Abs. 2 EStG - Application form for refund of tax withholdings
(PDF, 0,08 MB)
Links:
- VIES VAT number validation
- Umsatzsteuerumrechnungskurse
- VAT and Administrative Cooperation
- Bundesfinanzministerium
- Bundeszentralamt für Steuern
- Steuerliches Info-Center (SIC) des Bundeszentralamtes für Steuern
- Bundesfinanzhof
- Niedersachsen
- Custom & Excise
- Inland Revenue
- Companies House
- Bundesagentur für Außenhandel
Registrierung ausländischer Datenübermittler und inländischer Behörden bei ElsterOnline
Spätestens mit Ablauf der Übergangsregelung am 31.08.2013 sind auch ausländische Datenübermittler verpflichtet Anmeldesteuern authentifiziert zu übermitteln.
Für die elektronische Authentifizierung ist ein Zertifikat nötig. Dieses muss im Zuge einer Registrierung am ElsterOnline-Portal erworben oder im Falle von ausgewählten Signaturkarten am ElsterOnline-Portal angemeldet werden. Für die Registrierung am ElsterOnline-Portal ist zwingend ein inländisches Ordnungskriterium notwendig.
Beauftragte im Ausland (z. B. ausländische Steuerberater) und inländischen Behörden, welche kein inländisches Ordnungskriterium besitzen, können dieses Ordnungskriterium in Form einer Steuernummer beim Finanzamt Neubrandenburg - RAB beantragen.
Näheres hierzu erfahren Sie in den Häufigen Fragen (FAQ) im ElsterOnline-Portal unter dem Stichwort "Hilfe zur Registrierung ausländischer Datenübermittler und inländischer Behörden".