Is there really a duty-free quota in Germany?
First of all, there is no tax-free quota in Germany at present, but there is a German VAT registration threshold, but this VAT registration threshold is only for local German resident enterprises. The threshold of German VAT registration specifically refers to German resident enterprises outside the permitted VAT range in Germany, if their annual turnover is less than 65,438+07,500 euros. In this case, the enterprise has no obligation to register VAT in the first year of operation. If their expected turnover in the second year is less than 50,000 euros and the turnover in the previous year is less than 65,438+07,500 euros, they can be exempted from the impact of value-added tax. In the third year, if their turnover in the previous year was less than 65,438+07,500 euros, they could be outside the scope of value-added tax, but if it was more than 65,438+07,500 euros, they needed to register for value-added tax, and the value-added tax rate of the goods or services they sold was calculated to be 65,438+09% or above, which was only related to permanent enterprises in Germany. For non-residents (such as Amazon sellers from China), there is no threshold for German VAT registration, and there is no so-called tax exemption. Therefore, all enterprises that deliver goods from Amazon FBA warehouse in Germany are obliged to register German VAT before the first sale.