Supplies Of Goods Received By German Businesses From EU Businesses (Germany)

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Commentary

19 Germany

General (Germany)

German businesses that are not VAT registered but receive supplies of goods from EU suppliers may be required to register for VAT if the value of the goods received exceeds the Intrastat acquisitions threshold (see 19.1).

Whilst unregistered, the business should be charged with VAT by its EU suppliers. Once the German business is registered for VAT, the EU suppliers should stop charging VAT and the German business should account for German VAT on the value of the goods received. This VAT, known as 'acquisition VAT', is recoverable by the business but is subject to the normal restrictions, such as a partial exemption.

The

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