Registration and Fiscal Representation - EURO

UEFA European Championship Final Tournament 2024, Legal Information

Content Type
UEFA Guidelines

A VAT registration becomes mandatory when the business starts its operational activities in Germany. No threshold applies for the annual turnover of taxable supplies in Germany.

A non-established business that registers for VAT in Germany does not need to appoint a resident tax representative.

If a non-established business exclusively supplies services that are subject to the reverse- charge mechanism to business customers in Germany, it does not need to register for VAT as VAT is ‘self-accounted’ for by the counterparty.