Buying wholesale from Germany as an EU business: invoices, VAT ID checks and proof of delivery

What does a German supplier need from an EU buyer?

Three conditions decide whether a German wholesaler can sell to you without German VAT: you buy as a business, you use a valid VAT identification number issued by another EU member state, and the goods physically travel from Germany to another EU country. Since 1 January 2020, using a valid VAT ID has been a formal condition of the exemption under German VAT law (section 6a UStG), not just a box on the order form.

Suppliers will usually also ask for evidence that your business exists, typically an extract from your national business register, and for a delivery address in the country that issued your VAT ID. VAT ID formats, the VIES check and the idea behind reverse charge are covered in our guide to buying wholesale with an EU VAT ID. This article goes one step further and looks at the documents behind each order.

Tip: register with exactly the legal name and address your tax authority holds for your VAT ID. Mismatches between account, invoice and VAT register cause most queries.

What must a German wholesale invoice show?

Section 14(4) of the German VAT Act lists the mandatory details of an invoice. They include the full name and address of supplier and customer, the supplier's tax number or VAT ID, the date of issue, a unique sequential invoice number, the quantity and usual trade description of the goods, the date of supply, the net amount, and either the VAT rate and VAT amount or a note that the supply is exempt.

For an intra-Community supply, section 14a(3) adds two points: the invoice must show both VAT IDs, the supplier's and yours, and it must be issued by the 15th day of the month after the supply. The exemption note normally refers to a tax-exempt intra-Community supply; many suppliers add the legal reference.

Check each invoice on arrival: is your VAT ID correct, and is there no German VAT on it? Errors are quick to fix in the same month and tedious once your VAT return is filed.

How are VAT IDs checked, and why should you check yours too?

Suppliers verify a customer's VAT ID through VIES, the European Commission's online service that queries the national tax databases. German suppliers can also ask the Federal Central Tax Office (BZSt) to confirm that a number is valid and to whom it was issued, including name and address (section 18e UStG). Careful suppliers keep a dated record of every check.

For you as the buyer, the key point is that the number has to be valid on the day of each supply, not just when you opened your account. If your VAT ID is withdrawn or replaced, for instance after a change of legal form, tell your suppliers straight away. Otherwise invoices may have to be reissued with German VAT.

Why does the supplier ask for proof of delivery?

The German supplier must be able to prove that the goods actually reached another EU country; the exemption depends on it. The standard German document is the Gelangensbestätigung, an entry certificate defined in section 17b of the German VAT Implementing Ordinance. It states your name and address, the quantity and trade description of the goods, the place and month of receipt and the date of issue, and it is signed by you or someone acting on your behalf.

The rules leave some room. If the certificate is sent electronically from within your own systems, no signature is needed, and one collective certificate can cover the deliveries of up to a quarter. Instead of the certificate, suppliers may also rely on shipping evidence such as a CMR consignment note, a freight forwarder's certificate or a parcel carrier's proof of delivery.

Collecting the goods yourself changes the picture. If you or your own carrier pick up the goods in Germany, the supplier has no shipping documents of its own and needs your written confirmation. Under the EU implementing rules (Article 45a of Implementing Regulation (EU) No 282/2011), the buyer's written statement is due by the tenth day of the month after the supply. Without proof, the supplier may have to charge German VAT after all.

MDH delivers to all EU countries; when we agree shipping method, cost and transit time with you, we settle the form of proof at the same time. If you collect from our Mettmann warehouse with your own carrier, have the confirmation ready before the vehicle leaves.

What does the supplier report to the tax office?

Every intra-Community supply also appears in the supplier's EC Sales List, known in Germany as the Zusammenfassende Meldung. Under section 18a of the German VAT Act it is due by the 25th day after the end of each month; suppliers whose intra-Community supplies do not exceed €50,000 per quarter may file quarterly instead.

The list contains your VAT ID and the value of the goods supplied to you. Tax authorities exchange this data within the EU, so your own tax office can compare it with the acquisitions you declare. German law also links the exemption to a correct EC Sales List, which is one more reason suppliers are strict about VAT IDs.

How do you account for the purchase in your own country?

On your side the purchase is an intra-Community acquisition. You declare it in your own VAT return and calculate VAT at your country's rate. If your business is entitled to deduct input VAT, the same amount can usually be deducted in the same return, so the net effect is often zero.

The details differ from country to country: which boxes to use, whether extra reports apply, and what happens if you use a small business scheme or cannot deduct VAT. In those cases the VAT on the acquisition can become a real cost. Clarify this with your tax adviser before the first order rather than afterwards.

File invoice, proof of delivery and VIES check together for each order; national law sets how long you keep them.

Selling on Amazon or eBay: which invoice works as proof of origin?

Marketplaces sometimes ask sellers for purchase invoices, for example for restricted brands or categories. Requirements differ by platform and change over time, so read the current rules in your seller account. Points that come up again and again: the invoice should be recent, made out to the exact legal name and address of the seller account, and come from a supplier whose details can be verified.

A correct wholesale invoice under German law covers the tax side: full supplier details, your company details, product names and quantities. Whether a platform accepts it is decided by the platform alone. No wholesaler can promise an approval, and MDH does not either. What we can do is deliver straight to the fulfilment warehouse of your service provider or marketplace, including in other EU countries; you state the warehouse address and its delivery requirements with your order. More on reselling online in our guide for online sellers.

UK, Switzerland and Norway: what changes outside the EU?

Deliveries to the UK, Switzerland or Norway are exports, not intra-Community supplies, so customs rules apply instead of the VAT ID rules above. Exporters need an EORI number, which German customs issues free of charge and which is valid throughout the EU. Since 1 October 2026, applications go through the customs portal; the paper form is only accepted in exceptional cases.

According to IHK Düsseldorf (December 2023), consignments worth up to €1,000 and weighing no more than 1,000 kg can be declared orally at the customs office; above that, an electronic export declaration is required. The buyer handles the import side, including import VAT and any duties. For imports into Great Britain, UK government guidance requires an EORI number starting with GB.

Retailers from Switzerland and other non-EU countries contact MDH by email or WhatsApp before registering, and we clarify delivery and export case by case. Businesses from EU countries can open a trade account directly; approval usually takes 1–2 working days.

Sources

• § 14 UStG – Ausstellung von Rechnungen (Bundesministerium der Justiz, gesetze-im-internet.de, abgerufen 02.11.2026)
• § 14a UStG – Rechnungen in besonderen Fällen (Bundesministerium der Justiz, abgerufen 02.11.2026)
• § 17b UStDV – Gelangensnachweis bei innergemeinschaftlichen Lieferungen (Bundesministerium der Justiz, abgerufen 02.11.2026)
• § 18a UStG – Zusammenfassende Meldung (Bundesministerium der Justiz, abgerufen 02.11.2026)
• VIES – VAT number validation (European Commission, abgerufen 02.11.2026)
• EORI-Nummer (Generalzolldirektion, zoll.de, abgerufen 02.11.2026)
• Zollabwicklung bei Kleinsendungen unter 1.000 Euro (IHK Düsseldorf, Stand Dezember 2023)
• Import goods into the UK: step by step (UK Government, gov.uk, abgerufen 02.11.2026)