In short
- Companies from Turkey are handled by Finanzamt Dortmund-Unna (§ 1 UStZustV).
- Letters posted to Turkey count as delivered one month after posting, unless they arrive later or not at all (§ 122 (2) AO).
- Deadlines run from that date, not from when you open the letter.
Why Dortmund-Unna?
Turkey is assigned to it. As a rule, each foreign country has one central German tax office for VAT, and for Turkey it is Dortmund-Unna (§ 1 UStZustV).
What can you expect?
Your tax number first. Then reminders when a VAT return is missing, assessments and questions. All of it comes by post and in German.
When do deadlines start?
As a rule, one month after posting. Letters posted abroad count as delivered one month after posting, unless they arrive later or not at all (§ 122 (2) AO). The deadline to respond starts from that date.
How do you receive the letters in Germany?
Name an authorised recipient in Germany (§ 123 AO). Marketplace sellers from outside the EU and the EEA do this with their VAT registration (§ 22f (1) sentence 2 UStG, more on § 22f). Your letters then arrive in Germany, are scanned and you get a notification with the PDF.
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.