In short
- As a rule one office per country, set by § 1 UStZustV.
- Countries not named, including China and Hong Kong: Finanzamt Berlin International.
- Warehouse and customers do not matter. What counts is where your company is based.
| Your company is based in | Your German tax office for VAT |
|---|---|
| Austria | Finanzamt München |
| Belarus | Finanzamt Magdeburg |
| Belgium | Finanzamt Trier |
| Bulgaria | Finanzamt Neuwied |
| Croatia | Finanzamt Kassel |
| Czech Republic | Finanzamt Chemnitz-Süd |
| Denmark | Finanzamt Flensburg |
| Estonia | Finanzamt Rostock |
| Finland | Finanzamt Bremen |
| France | Finanzamt Offenburg |
| Greece | Finanzamt Berlin International |
| Hungary | Zentralfinanzamt Nürnberg |
| Ireland | Finanzamt Hamburg-Nord |
| Isle of Man | Finanzamt Hannover-Nord |
| Italy | Finanzamt München |
| Latvia | Finanzamt Bremen |
| Liechtenstein | Finanzamt Konstanz |
| Lithuania | Finanzamt Mühlhausen |
| Luxembourg | Finanzamt Saarbrücken I |
| Monaco | Finanzamt Offenburg |
| Netherlands | Finanzamt Kleve |
| North Macedonia | Finanzamt Berlin International |
| Norway | Finanzamt Bremen |
| Poland | depends on the first letter of the name: A–G Hameln-Holzminden, H–Ł Oranienburg, M–R Cottbus, S–Ż Nördlingen |
| Portugal | Finanzamt Kassel |
| Romania | Finanzamt Chemnitz-Süd |
| Russia | Finanzamt Magdeburg |
| Slovakia | Finanzamt Chemnitz-Süd |
| Slovenia | Finanzamt Oranienburg |
| Spain | Finanzamt Kassel |
| Sweden | Finanzamt Hamburg-Nord |
| Turkey | Finanzamt Dortmund-Unna |
| Ukraine | Finanzamt Magdeburg |
| United Kingdom | Finanzamt Hannover-Nord |
| United States | Finanzamt Bonn-Innenstadt |
| China, Hong Kong and every country not named in § 1 UStZustV | Finanzamt Berlin International (until 2023: Neukölln) |
How does the assignment work?
A regulation lists countries and their offices. Where your goods are stored or who your customers are does not change it. A few special VAT schemes and VAT refunds follow their own rules (§ 1 (2a), (2b) and (3) UStZustV).
What about countries not on the list?
They go to Berlin. Countries that are not named in § 1 (1) UStZustV, including China and Hong Kong, are handled by Finanzamt Berlin International. It took over this responsibility from Finanzamt Neukölln in December 2023.
Why is Poland split?
By the first letter of the company name: A–G Hameln-Holzminden, H–Ł Oranienburg, M–R Cottbus, S–Ż Nördlingen. Polish companies in certain special schemes are handled by Finanzamt Cottbus.
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Sources and legal basis
§ 1 UStZustV (gesetze-im-internet.de), including the exceptions in paragraphs 1 no. 20 e, 2a, 2b and 3. The table shows a selection; the complete list is § 1 (1) UStZustV. Overseas and dependent territories follow their state.
Last checked 24 October 2026 · How we check our information · General information, not tax advice.