In short
- Receives post, nothing more. An authorised recipient takes in your German tax office letters in Germany.
- Outside the EU and the EEA it can be required. Marketplace sellers name one with their VAT registration (§ 22f UStG); from others the tax office can ask for one (§ 123 AO).
- Named in section 1.6. You name one in the registration questionnaire, or later by letter.
- 1Finanzamtposts a letter to your German address
- 2Ahrensburgyour authorised recipient receives it
- 3Scanwe scan the letter and notify you
- 4Youread it as a PDF, with an AI summary depending on the plan
Who has to name one?
Only businesses outside the EU and the EEA. Anyone without residence, habitual abode, seat or management in Germany, another EU member state or an EEA state has to name an authorised recipient in Germany if the tax office asks (§ 123 AO). Marketplace sellers based there name one with their application for VAT registration, without being asked (§ 22f (1) sentence 2 UStG, more on § 22f).
EU and EEA companies cannot be required to. They may name one voluntarily.
What happens if you do not name one?
Letters count as delivered after one month. If you are asked and name nobody, a letter sent to you abroad counts as delivered one month after posting, unless it is established that it arrived later or not at all (§ 123 AO). Deadlines run from that date.
Who can be one?
Any reliable person or company in Germany. That can be a tax advisor, a business partner or a service that specialises in it. What matters is a German address and that letters are passed on to you without delay.
How do you name one?
In section 1.6 of the registration questionnaire. Or later with a short letter to your tax office and a signed power of attorney. You can change or end the appointment the same way.
Next step:Receive your tax office letters in Germany, with PortoDoc as your authorised recipient →
Sources and legal basis
§ 123 AO, § 22f UStG (gesetze-im-internet.de).
Last checked 24 October 2026 · How we check our information · General information, not tax advice.