The registration questionnaire, section 1.6

Which form is it?

The questionnaire for companies based abroad. Its title is “Fragebogen zur umsatzsteuerlichen Erfassung von im Ausland ansässigen Unternehmern”, version January 2023 (FsEAusUN01). The section is called 1.6 Empfangsbevollmächtigte(r); Berlin, for example, publishes the form in English and French.

What goes into section 1.6?

Name and German address of the person or company who receives post from the tax office on your behalf. If no one is named and your tax advisor (section 1.5) is not authorised to receive post, letters go to your address abroad.

Do you have to fill it in?

Yes, if you sell through a marketplace from outside the EU and the EEA. Businesses without residence, habitual abode, seat or management in Germany, the EU or the EEA that intend to supply goods through an electronic interface, such as an online marketplace, name an authorised recipient in the application (§ 22f (1) sentence 2 UStG; completion guide 01.23). For everyone else it is voluntary, and the tax office can ask companies outside the EU and the EEA later (§ 123 AO).

Details for marketplace sellers: section 22f UStG explained.

What do you attach?

A signed power of attorney that names the authorised recipient. Instead, a tax advisor can register it in the power-of-attorney database (§ 80a AO).

Already registered?

You can still name one later with a short letter to your tax office and the signed power of attorney. If your company is based outside the EU and the EEA, the tax office can also ask you to do so (§ 123 AO).