Sourcing & Trade Guide
EORI Number Germany and VAT on Exports: A Plain Guide
Comilmart Team
November 1, 2026
You have a buyer in Kenya, Nigeria or the Gulf who wants to place an order. The product is ready, the price is agreed, and then the practical questions arrive. Do you need a special number to export? How should you invoice for VAT? What proof do you need to keep that the goods really left the European Union?
These questions can make a small manufacturer hesitate, and understandably so. Tax and customs rules have their own vocabulary, and mistakes can be expensive. But the underlying ideas are not mysterious. If you understand the main concepts, you can have a productive conversation with your tax adviser and customs broker, and you can answer buyers with confidence.
This guide offers a plain-English overview of three topics: the EORI number, VAT on exports (Umsatzsteuer, in German tax language) and the idea of a zero-rated export, along with the proof of export (Ausfuhrnachweis) businesses typically keep. It is general information, not tax or legal advice, and the details depend on your situation.
What an EORI number is
EORI stands for Economic Operators Registration and Identification. It is a number that identifies businesses in their dealings with customs authorities across the European Union. In Germany, a business that takes part in customs procedures, such as lodging export declarations, generally needs one.
Some points to understand:
- It is a customs identifier, not a VAT number. The two are separate, although both may appear on your documents.
- It is used on customs declarations. Your forwarder or customs broker will usually ask for it when preparing the export declaration.
- Registration goes through the German customs authorities. The process and format of the number are set by them. Check the current procedure on the official customs website or ask your broker.
- Your buyer may need a local equivalent. Importers in other countries have their own registrations, and you may be asked for them on documents.
If you have never exported outside the EU, ask your customs broker whether you need to register before your first shipment, and how long registration is likely to take. Do this early, so that it does not hold up a confirmed order.
How VAT generally works on exports
Value-added tax is charged on goods and services consumed within a country or tax area. In general, goods that are exported from the EU to a non-EU country can be supplied without German VAT, provided the conditions are met. This is often called a zero-rated or tax-exempt export. The seller does not charge VAT to the buyer, but can usually still reclaim the VAT paid on related purchases, subject to the rules.
The word "provided" is important. The exemption depends on the goods actually leaving the EU and on you holding the evidence. If you cannot show that the goods left, the tax authorities may treat the supply as taxable.
Typical conditions and practical points include:
- The goods must be exported outside the EU. Deliveries to other EU member states follow different rules.
- Proof of export must be kept. This usually means customs confirmation that the goods left the EU, plus transport records.
- The invoice must be correctly prepared. It should identify the supplier, buyer, goods and indicate the tax treatment as required.
- Who transports the goods matters. Rules can differ depending on whether you, the buyer or a third party arranges transport.
- Records must be retained. Keep documents for the period your tax adviser specifies.
Because details such as invoice wording, transport arrangements and special cases can change the answer, confirm your treatment with your tax adviser before the first export.
Proof of export: what businesses usually keep
The practical heart of a zero-rated export is evidence. While the exact requirements are set by tax and customs authorities, the documents below are commonly part of the file.
| Document | Why it is kept |
|---|---|
| Commercial invoice | Shows the sale, parties, goods and value |
| Packing list | Links invoice to physical packages |
| Export declaration and electronic exit confirmation | Customs record that the goods left the EU |
| Transport document | Bill of lading, air waybill or road consignment note |
| Proof of delivery or shipping confirmation | Supports the movement record |
| Correspondence and order confirmation | Shows the commercial relationship |
| Payment records | Matches the sale to payment received |
Your forwarder usually handles the electronic customs steps, but the responsibility to retain proof as a seller generally stays with you. Ask the forwarder for copies of exit confirmations and file them with the invoice, so each shipment has a complete folder.
Mistakes worth avoiding
Even careful businesses stumble on a few recurring points.
- Treating a sale as an export before the goods have left. The exemption is tied to the movement of goods, so timing matters.
- Mismatched details. Differences in descriptions, quantities or names between invoice, packing list and customs declaration can cause questions.
- Missing proof. A shipment that arrived safely but has no exit confirmation in your file can create problems later.
- Assuming the buyer's collection means export. If a buyer collects goods themselves, special evidence rules may apply, so ask your adviser.
- Confusing different countries' rules. Your German VAT treatment is one thing, and import VAT and duties in the destination country are another. The buyer is normally responsible for import-side charges, depending on the agreed Incoterm.
Quoting with Incoterms and VAT clarity
When you send a quotation, state whether the price excludes VAT and whether VAT will apply or not, subject to your adviser's confirmation. Pair this with a clear Incoterm and named place, such as free carrier or cost, insurance and freight, so everyone knows who pays for what.
Buyers often compare quotations with different assumptions. A clear statement such as "price excludes import duties and taxes in the destination country" avoids later disputes. Do not guess at the buyer's local duty rates, because they vary and change. The platform's landed-cost calculator and shipping rate tools help buyers get an early view of total cost, and ComilExpress is Comilmart's own logistics service. Treat these as estimates and confirm actual duty and tax treatment with the relevant professionals.
How this connects to selling online
On Comilmart, buyers can post requests at Comilmart RFQ sourcing, and manufacturers can respond with quotations, chat, make offers and counter-offers. Listings show MOQ, tiered pricing, lead times and specifications, and buyers see prices in multiple currencies. Your quotation should add the tax and customs information that listings cannot cover: Incoterm, VAT treatment and documents provided.
During the verification review, you provide company details, registration number, tax or VAT number, business licence, certificates, logo and sample product photos. Having those documents in order helps your company prepare for export as well. Approved companies receive a Verified badge. For first-time transactions with new partners, Trade Assurance is available, and its terms are described on the platform.
Rules about EORI registration, VAT exemption conditions, proof of export and destination-country requirements change over time and depend on your circumstances. Please confirm current requirements with your customs broker or tax adviser before you ship.
Frequently asked questions
Is an EORI number the same as my VAT number? No. The EORI number identifies you to customs. The VAT number identifies you for tax purposes. You may need both.
Do I charge German VAT on goods sent to Africa? Exports to non-EU countries can often be supplied without German VAT if the conditions are met and proof is kept. Confirm your case with your tax adviser.
Who files the export declaration? Often the forwarder or customs broker, acting for you or the buyer. Agree this in advance.
Do I need an EORI number to apply on Comilmart? The review asks for company details, registration number, tax or VAT number, business licence, certificates, logo and sample product photos. Ask your broker about EORI separately before you ship.
Next step
Clear paperwork builds buyer confidence. When you are ready, apply as a manufacturer and share your range with overseas buyers. For more on preparing to export, the learning centre is a good place to continue.