Germany is a first destination for many Amazon sellers and a common place for FBA Pan-EU stock. If you sell from Spain through your SL or as a sole trader and keep inventory there, you will normally need German VAT registration, without setting up a new company.
When German VAT is needed
- You store goods in a German warehouse, for example with FBA Pan-EU.
- You sell inside Germany from stock already there.
- You move your own goods from Spain to Germany.
If you only sell to German consumers from stock in Spain, you may be able to use the OSS scheme instead. See our guide to VAT registration in another EU country.
Sole trader or SL
The process is the same: we start from your Spanish tax ID. Only the supporting documents change, such as the census certificate or the company deed.
Common documents
- Census certificate or company documents.
- Identification of the owner or director.
- Description of the business and where stock is stored.
After registration
Once you have a German VAT number you file periodic returns, monthly or quarterly depending on the case. Check the filing calendar from day one to avoid penalties.
If you run a Spanish SL or sole-trader business and want to sell in other EU countries, see how Data Biz handles it: VAT registration per country or OSS, without setting up another company.
Official sources: European Commission, Taxation and Customs Union and the Spanish Tax Agency. Rules change, so always confirm current requirements with the tax authority of the country.