VAT Booklet Exhibition

Entrepreneurs who operate a travel business must apply for a VAT booklet from the competent authority before starting their activity.

Entrepreneurs who sell their goods in Germany on markets, on public roads or from house to house, i.e. who operate a so-called travel business (outpatient business) in accordance with § 22 (5) of the German Value Added Tax Act , are obliged to keep a VAT booklet in accordance with an officially prescribed form and to record their turnover and input tax there.

The VAT booklet must be submitted to the competent authority before the start of the activity.

  • Identity card or passport
  • Confirmation of registration as proof of residence
  • Travel trade card, if available


  • Residence in Germany
  • Personal appearance at the time of application


An exemption from the obligation to keep the VAT booklet applies to entrepreneurs who:

    • operate a commercial establishment in Germany and properly comply with the recording obligations, or
    • their turnover is taxed at the average rates for agricultural and forestry holdings, or
    • trade in newspapers and magazines, or
    • are legally obliged to keep books or voluntarily keep books

Related Links

  • § 22 paragraph 5 Value Added Tax Act (UStG)

Responsible for the content
Bavarian State Ministry of Finance and Homeland

Last update or date of publication