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Understanding German VAT

Updated 4 hour course  |  4 CPD hours

£ 269 +VAT per person

£269 +VAT
per person

This course can be presented in-house at your premises. You can find out more about our in-house training here.

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Home > Courses > Understanding German VAT

Understanding German VAT

4 hour course

Course prices:

Classroom: £269 +VAT per person

Course overview

Germany has many strict VAT rules that UK companies trading in Germany could readily overlook, leading to costly mistakes. This half-day course will help you understand everything you need to know about the complex German system of VAT.

The course will define the German VAT Territory and highlight the many factors that need considering when dealing with German companies. It explains when UK businesses need to register for VAT in Germany and guides you through the simplifications that are available to avoid registration. It will also examine the situations where a UK company would not charge its German customers output VAT, while identifying those elements of German input VAT that cannot be recovered. 

Crucially, the course will consider in detail the German VAT treatments that are quite different to those of other countries and will illustrate what you need to do to be fully compliant when completing German VAT Returns, EC Sales Lists and Intrastat Returns. It also explains the purpose of annual summary returns, due date extension (dauerfristverlangerung) and rules to determine if you submit monthly or quarterly German VAT returns.

What will you learn?

  • In Germany, which supplies are zero rated, reduced rated and exempt?
  • What simplifications does the German tax authority operate for a non-German business to avoid registering for VAT in Germany?
  • How is the 'reverse charge mechanism' applied in Germany and in what situations is it different to the UK and other countries?
  • Do you need to register for VAT when selling consignment stock?
  • What are the due dates for German VAT Returns and what are the methods of payment?
  • How should you complete and submit a German VAT Return?
  • What is the purpose of annual VAT Returns in Germany and how do you complete them?
  • How do you complete and submit German ECSL Returns?
  • How about German Intrastat Returns - how do you complete and submit them?
  • If you incur German input VAT and you are not registered for VAT in Germany how can you get it refunded?

Extra benefits

  • A course pack containing the information presented on the day
  • A detailed VAT manual
  • A certificate of attendance

Course presenters

  • Sara González

    Sara works as a Tax Advisor, covering the VAT compliance obligations in all European countries including VAT returns, ECSL and Intrastat. Her work also involves VAT registrations in various EU countries.

    Sara has worked with VAT specialists from all over Europe, handling multinational VAT advisory projects, acquiring a detailed knowledge of each countries’ VAT rules in the process. 

Course dates