In short
- US companies are handled by Finanzamt Bonn-Innenstadt (§ 1 UStZustV).
- Letters posted to the US count as delivered one month after posting, unless they arrive later or not at all (§ 122 (2) AO).
- An authorised recipient in Germany receives the letters for you.
Why Bonn?
The United States are assigned to it. As a rule, German VAT law assigns each country to one central tax office (§ 1 UStZustV). Where in Germany you sell or store goods does not matter.
What does it send?
Tax number, reminders, assessments and questions. They come by post and in German. Many of these letters set a deadline of one month.
Why is post to the US a risk?
International mail can take a long time. A letter sent abroad counts as delivered one month after posting, unless it arrives later or not at all (§ 122 (2) AO). Some letters get lost, and a lost letter is often noticed only when the next reminder arrives.
How do you get a German address for tax mail?
Name an authorised recipient in Germany (Empfangsbevollmächtigter, § 123 AO), in your registration questionnaire or later in a short letter to the tax office. Marketplace sellers from outside the EU and the EEA do this with their VAT registration (§ 22f (1) sentence 2 UStG, more on § 22f).
Sources and legal basis
§ 1 UStZustV, § 122 AO, § 123 AO, § 22f UStG (gesetze-im-internet.de).
Last checked 24 October 2026 · How we check our information · General information, not tax advice.