Authorised recipient, fiscal representative or tax advisor: what does a foreign company need in Germany?

In short

Authorised recipient: receives your tax office letters in Germany, nothing more.
Fiscal representative: takes on VAT obligations; only possible with exclusively tax-exempt supplies and no input VAT deduction (§ 22a UStG).
Tax advisor: files returns, represents you and can also act as authorised recipient.

Quick decision

You only need someone in Germany to receive tax office letters→Authorised recipient

You want someone to file your German VAT returns→Tax advisor or VAT service

You make only tax-exempt supplies in Germany, cannot deduct input VAT and want a representative for VAT→Fiscal representative

You need an address for your website imprint or customers→Business address, plus an authorised recipient for tax mail

	Authorised recipient	Fiscal representative	Tax advisor	German address only
Receives your tax office letters	Yes	Possible	Possible	Only if named as recipient
Files your VAT returns	No	Yes	Yes	No
Takes on your tax obligations	No	Yes, in narrow cases	No	No
Needed for German VAT	Required for marketplace sellers outside the EU/EEA; can be required from other companies there	Generally not	Optional	Not by law

When is a fiscal representative possible?

Only in narrow cases. Unlike some other EU countries, Germany does not generally require companies from outside the EU to appoint one. It is only possible for companies that make exclusively tax-exempt supplies in Germany and cannot deduct input VAT (§ 22a UStG).

When do you need an authorised recipient?

When the tax office’s letters should reach you in Germany. Marketplace sellers based outside the EU and the EEA name one with their VAT registration (§ 22f (1) sentence 2 UStG). The tax office can require one from any other company based there (§ 123 AO).

What does a tax advisor do?

Files your returns and represents you. A tax advisor can also act as your authorised recipient. Many sellers keep their VAT filing with a VAT service and only need someone in Germany to receive the post.

Is a German address enough?

Not on its own. A virtual office or mailbox gives you an address. Unless that provider is named to the tax office as your authorised recipient, the tax office has no reason to send its letters there.

Next step:Receive your tax office letters in Germany, with PortoDoc as your authorised recipient →

Sources and legal basis

§ 123 AO, § 22a UStG, § 22f UStG (gesetze-im-internet.de).

Last checked 24 October 2026 · How we check our information · General information, not tax advice.

Authorised recipient or fiscal representative?

When is a fiscal representative possible?

When do you need an authorised recipient?

What does a tax advisor do?

Is a German address enough?

More guides

What is an authorised recipient?

German tax glossary

Questionnaire, section 1.6