Sales tax, taxation of outpatient traders

Outpatient traders are entrepreneurs who offer their goods in Germany
  • Markets,
  • public roads or
  • from house to house
Outpatient traders are obliged to keep a sales tax book according to the official form and record their sales and input tax there.
  • ID card or passport
  • Registration certificate


Before starting the outpatient activity, a sales tax booklet must be requested personally from the Hansa tax office.


The Hamburg-Hansa tax office is responsible for the taxation of outpatient traders.
Section 22 (5) of the Sales Tax Act (UStG).

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