Dr. Heidi Friedrich-Vache

Phone: +49 (89) 92 87 80 – 570
Fax: +49 (89) 92 87 80 – 670

VAT can impact almost every transaction while doing business across borders and presents a key factor in a business cash flow and is potentially a real bottom-line cost. As many businesses act globally and perform cross-border transactions with delivery of goods or supplies of services there is an increasing interest to be VAT compliant in a foreign country and to get information of the VAT treatment during the business case planning, for example VAT rates, VAT registration obligations, simplifications, refund possibilities. In the end the goal is to avoid any VAT risks and to calculate project costs, price and margin valid and not influenced by VAT (retroactively).

Since many years the Value Added Tax (VAT) is a profitable source of revenue not only in Germany but also in many other European Member States. It is understandable that from a fiscal point of view Value Added Taxation is an issue of the legislative power, the local and European jurisdiction and the tax authorities, especially due to easily achievable findings and surplus tax profits.

Therefore, VAT is also an essential issue for entrepreneurs because there is often money at stake. Due to the current VAT rate of 19% in Germany and a potential interest risk of 6% p.a. and late-filing penalties etc. mistakes in the area of VAT lead to a definitive charge. As a consequence our advisory offer also covers VAT advisory services to generate best approaches which could be implemented in your company.

VAT services at Rödl & Partner – our strengths

With our business area VAT Services, we offer efficient, ongoing and sustainable, selective and targeted VAT advice with respective focus on industrial sectors and a practical approach. Our experienced VAT specialists assists companies and entrepreneurs of all industrial sectors and sizes.
In our International VAT Group more than 40 VAT experts are organised worldwide with regular communication, professional exchange, sharing approaches and hot topics in VAT and changes in law, leading practice across industries. So, Rödl & Partner could provide you with advice to all national and international VAT issues and declaration obligations. With the global team of experienced VAT professionals, Rödl & Partner is pleased to support you in navigating the complex topic of VAT in respect of your business needs.
In the area of Value Added Taxation it is necessary on the one hand to avoid any risk by fulfilling all legal and many formal requirements, e.g. invoicing requirements, documentation requirements in case of performed VAT exempt supplies and declaration obligations. On the other hand also opportunities and optimisations can and should be realised due to an active designing and organisation of VAT for your business activities and business cases.

Our advisory services

  • Advisory services for all ongoing VAT queries of your daily business with high level practical and sector-oriented approach for national and cross-border issues with coordination of the colleagues in the concerned countries worldwide
  • Assistance in VAT compliance / declaration obligations (e.g. filing of preliminary and annual VAT returns, Intrastat Reports, EC Sales Listing, VAT registration in Germany, special VAT refund procedure) 
  • Dealings with local tax authorities: Assistance in discussions with the tax authority in audits or special VAT audits and in filing appeals or statement of claims, rulings 
  • Litigation in VAT-related tax court cases
  • Performance of specific projects (e.g. VAT reviews as a simulated audit, VAT checks with different extent and scope)
  • Implementation assistance for „VAT processes“ in your company as an internal control system from a risk management perspective 
  • Specific topics and issues (e.g. cash-flow optimisation, intercompany charging, restructuring, holding companies, allocation and proportion of input VAT deduction and respective optimisation, import VAT and implications of customs and duty with regard to cross-border supplies)
  • Inhouse workshops, client-designed for the typical business cases and qualifications of the participating employees 
  • Check and review of the transformation of the VAT requirements in the ERP system
  • Customs-related advice

Booklet “International Value Added Tax – Guideline for companies”

The booklet can be ordered free of charge as a hard copy or PDF version from Rödl & Partner. Please send an e-mail to andrea.eiden‎@‎ with the subject line “I would like to order the booklet International Value Added Tax – Guideline for companies”, stating the preferred version. 

On request, we will gladly provide you with more information on value added tax and how we can best accompany your project.

Take a look into the booklet »