VAT De-registration in Germany – What to Expect

If your business has stopped trading in Germany or no longer needs a German VAT number, you can request a VAT de-registration. This is the official process of informing the German tax office that you are ending your taxable activities in Germany.

When to apply for de-registration

You may need to de-register for VAT in Germany if:

• You have stopped selling to German customers and do not plan to do so in the near future.

• You no longer store goods in Germany or have moved your stock to another EU country.

• Your company is ceasing operations in Germany altogether.

• You have switched to OSS (One-Stop-Shop) for EU-wide VAT reporting in a country other then Germany and no longer require a separate local VAT number.

If you’re unsure whether you still need to be VAT registered, your hellotax Account Manager can help review your business activity and confirm if de-registration is appropriate.

How the de-registration process works

1. Request submission – Your hellotax VAT team will prepare and submit a formal de-registration request to your responsible German tax office.

2. Processing time – The tax office typically takes up to 12 weeks to process the application. However, in some cases, it can take longer depending on the workload of the local tax office.

3. Final VAT filings – You must submit all outstanding VAT returns up to the effective date of de-registration. The tax office will not approve your de-registration until all filings and payments are complete.

4. Confirmation – Once approved, the tax office will issue a written confirmation of de-registration. After this point, your German VAT number is officially inactive.

Important notes

• ⏳ Processing time: On average, allow up to 12 weeks from the date the request is submitted.

• 📑 Final returns required: You must file a final VAT return covering all activity up to your last taxable transaction.

• 🚫 Do not issue VAT invoices: After the effective date of de-registration, you can no longer issue invoices showing German VAT.

• 💬 Communication: The tax office may contact us to clarify certain details (e.g. stock disposal or open invoices). Please respond promptly to any additional questions to avoid delays.

What happens after de-registration

Once your de-registration is confirmed:

• You will no longer file periodic VAT returns in Germany.

• Your VAT number will appear as inactive in the EU VIES database.

• You should update your marketplace accounts (e.g. Amazon, eBay) or business partners to remove your German VAT number.

• If you start trading again in the future, you will need to apply for a new VAT registration — the old number cannot be reactivated.

Summary

💡 Tip: To ensure a smooth de-registration process, make sure all VAT returns and payments are fully up to date before submitting your request. This helps avoid delays and ensures the tax office closes your file without complications.