号完整指南：如何正确申请德国vat注册及欧盟eori号

Germany is a member of the European Union and has a special VAT regime. As a rule, the German VAT is levied on imports from third countries, on intra-Community acquisitions and on supplies of goods and services to customers in Germany.

If you would like to have your company's name displayed on the German market, you will need to register for a VAT number with the relevant tax office. This also applies if you only occasionally supply goods to Germany, e.g. sell goods on the Internet.

If you are a non-EU company and would like to import goods into the EU for the first time, you will need to obtain an EORI number from your local customs office in order to be able to import the goods.

VAT in Germany

The following rules apply to the levying of VAT in Germany:

Imports from third countries

As a rule, the German VAT is levied on imports from third countries. The place of supply is thus deemed to be in Germany. This also applies to digital products and services, such as online services, downloads, etc.

Intra-Community acquisitions

If you are a company based in another EU country and would like to supply goods to customers in Germany, you need to know the following:

As a rule, no German VAT is levied on intra-Community acquisitions, as the place of supply is deemed to be in the country of the supplier.

This only applies, however, if the customer is a company that is VAT-registered in Germany and can provide the supplier with a valid VAT ID. The customer must then state the VAT ID when placing an order.

If the customer is a private individual or a company that is not VAT-registered in Germany, German VAT will be levied on the intra-Community acquisition.

Supplies of goods and services to customers in Germany

If you are a non-EU company and would like to supply goods or services to customers in Germany, you will have to register for German VAT. The place of supply is thus deemed to be in Germany. This also applies to digital products and services, such as online services, downloads, etc.

If you are a company based in another EU country and would like to supply goods or services to customers in Germany, you will also have to register for German VAT if the following two conditions are met:

The customer is a private individual.

The customer is not VAT-registered in Germany.

If the customer is a company that is VAT-registered in Germany and can provide the supplier with a valid VAT ID, the customer must state the VAT ID when placing an order. In this case, no German VAT is levied on the supply, as the place of supply is deemed to be in the country of the customer.

EORI number

If you are a non-EU company and would like to import goods into the EU for the first time, you will need to obtain an EORI number from your local customs office in order to be able to import the goods. The EORI number (Economic Operator Registration and Identification number) is a number that is assigned to companies by the customs authorities. It is used to identify the company in dealings with the customs authorities and is required for the import of goods into the EU.

If you are a company based in another EU country and would like to import goods into Germany for the first time, you will also need to obtain an EORI number.

原标题：号完整指南：如何正确申请德国vat注册及欧盟eori号

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