In short
- UK companies are handled by Finanzamt Hannover-Nord (§ 1 UStZustV).
- Letters posted to the UK count as delivered one month after posting, unless they arrive later or not at all (§ 122 (2) AO).
- Marketplace sellers from the UK name an authorised recipient with their VAT registration (§ 22f (1) sentence 2 UStG).
Why Hannover-Nord?
The United Kingdom is assigned to it. For VAT, every foreign company is handled by the central tax office assigned to its country, and for the United Kingdom that is Hannover-Nord (§ 1 UStZustV). Amazon warehouses, customers or a fulfilment partner elsewhere in Germany do not change that.
What will you receive?
Your tax number first. After registration Hannover-Nord sends your German tax number (Steuernummer) by post. Later come reminders if a VAT return is missing, assessments and sometimes questions, all in German and many with a deadline.
When does the deadline start?
As a rule, one month after posting. A letter posted to your UK address counts as delivered one month after posting, unless it arrives later or not at all (§ 122 (2) AO). You can object to an assessment within one month after that (§ 355 AO).
The real risk is a lost letter. If a letter arrives very late or not at all, you may learn about a decision only when reminders or payment demands follow.
How do you receive its letters in Germany?
Name an authorised recipient in Germany (Empfangsbevollmächtigter), in your registration questionnaire or with a short letter to Hannover-Nord and a signed power of attorney. Marketplace sellers based outside the EU and the EEA, including the UK, must do this anyway with their VAT registration (§ 22f (1) sentence 2 UStG, more on § 22f). Every letter then arrives in Germany, is scanned and you get a notification.
Sources and legal basis
§ 1 UStZustV, § 122 AO, § 123 AO, § 355 AO, § 22f UStG (gesetze-im-internet.de).
Last checked 24 October 2026 · How we check our information · General information, not tax advice.