EC Sales List

Within the Single European Market sales to Germany can be exempted from value added tax (VAT) in the country of origin. Suppliers from EU member states are able to declare sales to Germany in the European Commision Sales List (EC Sales List) and acquit themselves of the VAT.

The EC Sales List form is supposed to be provided by the national tax authorities. In this form, vendors have to identify customers by quoting their VAT registration number, which should be exchanged upon conclusion of the transaction. The validity of a VAT registration number can be checked with the VAT Information Exchange System (VIES), a database provided by the European Commission.

It is clear, that sales from non-EU member states to Germany are subject to an import turnover tax in Germany. The import turnover tax is collected by customs offices but it can be claimed back by the German importer, unless the merchandise is sold directly to the ultimate consumer.