Empfangsbevollmächtigter · § 123 AO
Your authorised recipient in Germany.
The German tax office writes by post, in German and with deadlines. We receive those letters for you in Germany, scan them, and you get a notification with the PDF in your account.
Start here
What is your situation?
Pick the one that fits. Each answer takes a few minutes to read and ends with a clear next step.
Why it matters
Post abroad, or a PDF in your account.
If the tax office asks for an authorised recipient and nobody is named, a letter sent abroad counts as delivered one month after posting, unless it is established that it arrived later or not at all (§ 123 AO).
Without an authorised recipient
- Day 1The Finanzamt posts the letter to your address abroad.
- WeeksIt travels abroad, or gets lost.
- Month 1If it has arrived, it counts as delivered and your deadline starts.
With us
- ThenThe letter is posted to your authorised recipient near Hamburg.
- NextWe scan it and you get a notification.
- ThenYou read it as a PDF instead of waiting for post from abroad.
Simplified. Legal basis: §§ 122, 123 AO, see sources below.
How it works
Three steps, then your tax mail reaches you as a PDF.
Set up once, online, in a few minutes. After that, every letter from the German tax office reaches you as a PDF.
Book online
Choose a plan at PortoDoc and sign the power of attorney in your account.
Name us
Enter us in the VAT registration questionnaire, section 1.6, or send a short letter to your tax office.
Read every letter
Each letter appears as a PDF, with an AI summary depending on the plan. Originals are kept for 90 days and sent on request.
What happens to each letter
- 1Finanzamtposts a letter to your German address
- 2Ahrensburgyour authorised recipient receives it
- 3Scanwe scan the letter and notify you
- 4Youread it as a PDF, with an AI summary depending on the plan
Your tax office
Which German tax office writes to you?
For VAT, foreign companies are handled, as a rule, by a central tax office assigned to their country. Pick yours from 37 countries and territories.
Source: § 1 UStZustV (gesetze-im-internet.de)
Help centre
Clear answers for companies with a German tax office.
Fourteen short guides in four topics, written for companies outside Germany. The legal sources are listed at the end of each guide.
Basics
Tax offices
- Which tax office is mine?The list: countries and their central German tax office.
- Finanzamt Berlin InternationalFor China, Hong Kong and every country without its own office. Took over responsibility from Finanzamt Neukölln in December 2023.
- Finanzamt Hannover-NordThe central German tax office for companies from the United Kingdom.
- Finanzamt Bonn-InnenstadtThe central German tax office for companies from the United States.
- Finanzamt Dortmund-UnnaThe central German tax office for companies from Turkey.
Letters & deadlines
Registration
- Questionnaire, section 1.6What goes into section 1.6 of the registration questionnaire and what to attach.
- German VAT numberTax number, VAT ID and the step everyone misses after registration.
- Section 22f UStG for marketplace sellersWho names an authorised recipient with the registration, what the marketplace records and why accounts get blocked.
Received near Hamburg. Handled in Germany.
Your letters arrive at our address in Ahrensburg, just outside Hamburg, and never leave Germany before you have them as a PDF.
The service
Authorised recipient, German address and scanning in one.
- A German postal address for your tax mail
- We act as your authorised recipient on request
- Every letter scanned, with a notification to you
- PDF in your account, with an AI summary depending on the plan
- Originals kept for 90 days, sent on request
Plans from
If you pay monthly, you can cancel at the end of any month.
See plans and book →Run by PortoDoc. Companies based outside Germany pay no German VAT if they show they are a business: in the EU with a valid VAT ID, outside the EU for example with a certificate from their tax authority or a company register extract.
The address is for tax mail only. It is not a business, registered-office or imprint address. Summaries are an automatic overview, not tax advice. The original letter counts.
FAQ
Questions we hear every week.
General information, not tax advice. Last checked 24 October 2026.
Do I need a German address to get a German VAT number?
If you sell through an online marketplace and your company is based outside the EU and the EEA, you name an authorised recipient in Germany with the application (§ 22f (1) sentence 2 UStG). From other companies outside the EU and the EEA, the tax office can require one later (§ 123 AO). Until you name one or a tax advisor receives your post, its letters usually go to your address abroad.
Is an authorised recipient the same as a fiscal representative?
No. An authorised recipient only receives your post. A fiscal representative takes on tax obligations for you, which most sellers do not need.
How do I name my authorised recipient?
In the VAT registration questionnaire (section 1.6), or later with a short letter to your tax office and a signed power of attorney.
I sell on Amazon from outside the EU. Does this apply to me?
Yes, if your company is based outside the EU and the EEA and you sell goods taxable in Germany through the marketplace: you name an authorised recipient in Germany with your VAT registration (§ 22f (1) sentence 2 UStG). The tax office then writes to you by post and in German.
Can I change my authorised recipient later?
Yes. Tell your tax office in writing who the new recipient is.
Sources and legal basis: § 122 AO, § 123 AO, § 1 UStZustV, § 22f UStG (gesetze-im-internet.de); PortoDoc terms (portodoc.de/en/agb). Last checked 24 October 2026. How we check our information.