Unlike France or Italy, Germany does not require a fiscal representative for most foreign sellers. A licensed German tax advisor acting as your tax agent is sufficient for full VAT compliance, no separate fiscal-rep fee.
The short answer
A tax representative in Germany (Fiskalvertreter) takes on the foreign company's VAT duties as its own (§ 22b UStG). Unlike France, Italy or Portugal, Germany does not require one for standard VAT registration and filing. A licensed German tax advisor can register you, file your returns and handle tax office (Finanzamt) correspondence as your agent, while you remain the taxpayer.
Germany does not require fiscal representation for foreign companies registering for VAT, including non-EU sellers from the UK, US, China, or Switzerland. A licensed tax advisor acting as your tax agent is sufficient.
A separate fiscal-representation fee is not needed for standard German VAT compliance. Under § 22a UStG, fiscal representation is an option, not a duty, and it is open only to a business that makes exclusively tax-free supplies in Germany with no input-tax deduction. The typical case is an import followed directly by a tax-free supply to another EU country (customs procedure 42).
The three most common profiles. In each case, a licensed tax advisor is the right path, no fiscal representative required.
UK, US, Chinese, or Swiss companies storing inventory in German warehouses or running Pan-EU FBA. Standard VAT registration and monthly filing, no §22a customs scenario, so no fiscal rep.
Foreign SaaS and digital-service providers selling to German B2C customers. A licensed tax advisor registers you and files your returns directly; fiscal representation is not part of the picture.
Any foreign company that has been told it needs a fiscal representative for standard German VAT. Germany does not require a fiscal representative for standard VAT registration and filing; a licensed German tax advisor acting for you is enough.
Reviewed June 2026 by a licensed German tax advisor.
A Fiskalvertreter (fiscal representative, also called a tax representative in English) is a person or entity that acts for a foreign company in a country's VAT system. In Germany, the fiscal representative takes on the foreign company's VAT duties as its own (§ 22b UStG).
In some EU countries, such as France (for certain scenarios), Italy and Portugal, a non-EU business must appoint a fiscal representative to register for VAT. There it is not optional.
Germany is different. German VAT law (§18 UStG, §21 UStG) does not require foreign companies, EU or non-EU, to appoint a fiscal representative for standard VAT registration and compliance. A licensed German tax advisor can register you directly, file your returns, and handle all tax-office correspondence as your agent, while you remain the taxpayer.
These are two different legal roles, and foreign sellers often confuse them.
| Fiscal Representative (Fiskalvertreter) | Steuerberater (Tax Advisor) | |
|---|---|---|
| Role | Takes on your VAT duties as its own (§ 22b UStG) | Files your returns as your agent; you remain the taxpayer |
| Required in Germany? | No. An option under § 22a UStG, not a duty | Not required; the usual choice for foreign companies, who may also file themselves |
| Licensed by? | Restricted by law (§ 22a Abs. 2 UStG): only persons authorised to give tax advice, such as tax advisors, lawyers and auditors (§ 3 Nr. 1 to 3 StBerG), and certain businesses named in § 4 Nr. 9 Buchst. c StBerG | Steuerberaterkammer (state tax advisor chamber) |
| Sufficient to register your German VAT? | Only in the § 22a case (exclusively tax-free supplies) | Yes, this is the standard path |
Bottom line: Germany does not require a fiscal representative for standard VAT registration and filing; a licensed German tax advisor acting for you is enough. A separate fiscal-representation fee is not needed for standard German VAT compliance.
The legal basis is § 22a UStG. Fiscal representation is an option, not a duty, and it is open only to a business that makes exclusively tax-free supplies in Germany with no input-tax deduction. The typical case is an import followed directly by a tax-free supply to another EU country (customs procedure 42). This is not the same as a foreign company selling on Amazon.de, running a Shopify store shipping to Germany, or providing SaaS to German B2C customers.
For foreign e-commerce, FBA, SaaS, and service providers selling to German customers, § 22a does not apply and fiscal representation is not required. What you need is:
None of that requires a separate fiscal representative.
Usually because it is one package for several EU countries. France (in certain scenarios), Italy and Portugal make non-EU businesses appoint a fiscal representative, and a multi-country package can carry that line over to Germany even though Germany does not ask for it. To check, ask which German statute makes it necessary in your case. For standard registration and filing there is none; if the answer is § 22a UStG, ask whether your business makes only tax-free supplies in Germany, because that is the one case it covers.
Germany does not route foreign companies to a local tax office. Instead, it assigns them to central Finanzämter by country of origin. A licensed tax advisor knows this mapping and submits your registration to the correct office the first time, a step that saves weeks of misrouted paperwork.
For a complete list and deeper breakdown, see our German VAT registration guide.
A separate fiscal-representation fee is not needed for standard German VAT compliance. Germany does not require a fiscal representative for standard VAT registration and filing; a licensed German tax advisor acting for you is enough.
What Vaytax charges a small FBA seller filing monthly VAT returns in Germany:
| Service | Vaytax |
|---|---|
| VAT registration (one-time) | Included in the €1,299/year all-in plan |
| Filing if you already hold a German VAT number | €99/month |
| Fiscal representation fee | Not charged |
| Per-transaction fees | None |
| Year 1 total | €1,299 (all-in, registration included) |
For a category-level breakdown of how the main types of German VAT provider work, see our comparison of German VAT services.
Vaytax is a German VAT service run by a licensed German tax advisor (Steuerberater), who files your registration, VAT returns and annual return with the Finanzamt. There is no fiscal representation fee, because Germany does not require a fiscal representative.
A flat fee per plan. €1,299/year all-in, German VAT registration included, or €99/month if you already hold a German VAT number. Cancel anytime. No separate fiscal representation fee, because Germany doesn't require one. One-off work like backfiling past periods or Finanzamt disputes is always quoted up front, and OSS is an optional add-on (€300 one-time + €200/quarter).
No. Germany does not require a fiscal representative for standard VAT registration and filing; a licensed German tax advisor acting for you is enough. This applies to EU and non-EU (UK, US, Chinese, Swiss) companies alike. Under § 22a UStG, fiscal representation is an option, not a duty, and it is open only to a business that makes exclusively tax-free supplies in Germany with no input-tax deduction. The typical case is an import followed directly by a tax-free supply to another EU country (customs procedure 42).
A Fiskalvertreter (also called a tax representative in English) takes on the foreign company's VAT duties as its own (§ 22b UStG). A tax advisor files your returns as your agent, and you remain the taxpayer. Germany does not require a fiscal representative for standard VAT registration and filing; a licensed German tax advisor acting for you is enough.
A separate fiscal-representation fee is not needed for standard German VAT compliance. Germany does not require a fiscal representative for standard VAT registration and filing; a licensed German tax advisor acting for you is enough. That covers monthly VAT returns, the annual return and filing with the tax office (Finanzamt). Vaytax is a German VAT service run by a licensed German tax advisor, from €99/month.
No. Post-Brexit UK companies are third-country businesses for German VAT (same as US or Australian companies), but Germany does not require third-country businesses to appoint a fiscal representative. UK sellers register directly via a tax advisor through Finanzamt Hannover-Nord.
No. US companies registering for German VAT go through Finanzamt Bonn-Innenstadt and can be represented by a licensed tax advisor directly. No fiscal representation is required.
Under § 22a UStG, fiscal representation is an option, not a duty, and it is open only to a business that makes exclusively tax-free supplies in Germany with no input-tax deduction. The typical case is an import followed directly by a tax-free supply to another EU country (customs procedure 42). For standard VAT registration, monthly VAT returns and the annual return, which is what foreign e-commerce, FBA, SaaS and service sellers need, § 22a does not apply.
France requires non-EU businesses to appoint a fiscal representative (représentant fiscal) as a condition of VAT registration in certain scenarios. Germany does not. Italy and Portugal also require fiscal representation for non-EU businesses; Germany does not. This is why cross-Europe compliance costs differ substantially by country.
No per-sale surcharge. No fiscal-rep fee. The price you see covers your routine recurring filings; one-off work like backfiling or disputes is always quoted up front.
New to German VAT · Path A
German VAT registration included. Charged in full at signup. Renews yearly.
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Already registered · Path B
Already hold a German VAT number? Skip the registration fee and move straight into monthly filing. €1,099/year if you pay annually.
Or €1,099 billed yearly. No registration fee.
Free instant English read, no signup. Then a fixed price from €200 net, nothing to pay until you accept. Estimated assessment (Schätzbescheid), payment reminder (Mahnung), formal hearing notice (Anhörung).
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Registration, monthly filing, and the annual return, handled end to end by a licensed German tax advisor, from €99/month. No fiscal-rep surcharge, because Germany doesn't require one. Reviewed June 2026 by a licensed German tax advisor.
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