Apply for a German tax number and VAT ID

If you work self-employed in Germany you deal with three numbers: the personal tax ID, the tax number (Steuernummer) and the VAT identification number (USt-IdNr.). They are often confused. Here is how to get the tax number and the VAT ID and what each one is for.

Three numbers at a glance

• Tax ID (Steuer-ID): personal 11-digit number for life, issued by the Federal Central Tax Office (BZSt). See our article on the tax ID.
• Tax number: issued by your local tax office for your business. It changes if another tax office becomes responsible.
• VAT ID: “DE” plus nine digits, needed for business with companies in other EU countries.

Applying for a tax number

There is no separate application: you apply by submitting the tax registration questionnaire via ELSTER after registering your Gewerbe. The tax office sends the tax number by post, usually within two to six weeks.

Your tax number (or VAT ID) must appear on every invoice. See mandatory invoice details.

Applying for a VAT ID

The VAT ID is issued by the BZSt. You can request it in the questionnaire. If you already have a tax number, apply online via the BZSt website; it arrives by post. You need it if you provide services to or buy from businesses in other EU states. If you only work for private clients in Germany, the tax number is enough.

If the tax number does not arrive

• Check in ELSTER that the questionnaire was transmitted.
• Make sure your postal address is correct.
• Call the tax office service desk or send a message via ELSTER.

Receiving tax office mail safely

Tax numbers, VAT IDs and notices arrive by letter. With our business address we receive this mail for you and scan it the same day into your customer area.