You start with applying for a German VAT ID number. Of course, as mentioned above, usually you need rooms (not only a virtual office) to be accepted by the local tax office and to get the local tax number as a premise to receive the VAT ID number. However, there is one exception not every tax consultant is familiar with. If you do not have an office or a permanent establishment in Germany and you still want that VAT ID number you can apply for it at a certain tax office. Every country has one specific tax office which takes care of this issue. You and I would fill out the questionnaire together. The forms of this questionnaire differ from tax office to tax office but they are quite similar. As the tax office needs it, for some old age reasons, in German language, I will fill it out in German. There are a few more documents we will need (e. g. registrations proofs of your company) and that´s it.