Services for this group
Our focus
Sectors in this group
- Building contractors
- Skilled trades
- Haulage companies
- Import and export businesses
VAT registration in Germany
When it is required, when the reverse charge removes the need, and how the procedure runs at the responsible tax office. For businesses from Poland, the responsible offices nationwide are those in Hameln, Cottbus, Oranienburg and Nördlingen.
Construction services under § 13b UStG
The most common case for subcontractors on site. The invoice goes out without VAT and the German customer accounts for it (reverse charge).
Permanent establishment or not
Under the double tax treaty a building site becomes a permanent establishment after a set period. From then on Germany taxes the profit. Income taxes and VAT use different tests for this.
Posting, A1 and the minimum wage
Which certificates have to be carried, which wage has to be paid and what customs officers ask to see during a site inspection.
German payroll
For employees who become liable to German payroll tax, including registration with the health insurance fund and the tax office.
The Germany-Poland double tax treaty
So that the same profit and the same wage are not taxed in both countries.
Common questions
Questions we hear often
Do I have to register for VAT in Germany?
Not in every case. For pure construction services to German businesses, the VAT liability shifts to the customer. For supplies to private customers, or from your own warehouse in Germany (consignment stock), the position is different.
From when do I have a permanent establishment?
For a building site, under the treaty with Poland, after twelve months. Several related contracts at the same location can be added together. Under German domestic law, a permanent establishment arises after only six months.
Which language does the work happen in?
In Polish, if you prefer. Correspondence with the tax office naturally stays in German, and we translate it for you.
Who else we work for
Trades and constructionInterim invoices, construction withholding tax and materials paid up front. Sequence shapes cash flow.
Transport and logisticsDrivers, vehicles, tolls and cross-border runs. Four cost blocks, four different rules.
Hospitality and personal servicesWhere cash crosses the counter daily, the tax office pays particular attention to the till and to cost of sales.Request an engagement
Let us get to know each other
Write briefly what the matter is. The questionnaire takes a few minutes and your answers go straight to Marek Hejzel. We then arrange a first meeting, at the practice or by phone.
