VAT booklet

A sales tax book provides certain basic records for sales tax and is to be kept in principle by all entrepreneurs who operate a travel trade (outpatient trade). Businesspeople run a travel business when they sell or offer goods or services in markets, on public roads or from door to door.
  • Identity card or passport with confirmation of registration as proof of residence in Hamburg
  • Travel trade card if required (see links)


  • Residence in Hamburg
  • Personal appearance of the applicant
  • Company already registered with the tax office. For newly founded companies see links


The sales tax booklet is issued in Hamburg by the start-up office of the Hamburg-Hansa tax office.

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

  • operate a commercial branch in Germany and duly comply with the record-keeping obligations or
  • trade in newspapers and magazines or
  • are legally obliged to keep books or to keep books of their own free will

In these cases, the tax district of the Hamburg-Hansa tax office issues a corresponding certificate after making an appointment by telephone.

The information and acceptance office of the Hamburg-Hansa tax office is responsible for checking the proper management of sales tax records, setting deadlines for submission and issuing follow-up records.

A travel trade card is generally required to operate an outpatient business (see links).

Section 22 (5) of the Sales Tax Act and Section 68 of the Sales Tax Implementation Ordinance

Related Links

  • Travel business cards
  • ELSTER home page
  • Start-up

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