Applying for the assignment of a VAT identification number Unfortunately this specification of service has not yet been completely translated.

If you wish to trade in goods and services within the EU, you must apply for a VAT identification number.

Your VAT identification number (USt-IdNr.) clearly identifies your undertaking. You will also need a VAT identification number if you pursue commercial or professional activities on a self-employed basis and wish to trade as an entrepreneur in goods and services within the European single market.

The Federal Central Tax Office will also issue a VAT identification number to legal entities which are not entrepreneurs or which are purchasing items not for their undertaking, if they require one for intra-Community purchases. In the case of tax group arrangements in accordance with § 2(2)(2) of the VAT Act (UStG), a separate VAT identification number will be issued for each legal entity on request.

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Forms: Yes
Can I do it online? Yes
Do I need to do it in writing? No
Do I need to attend in person? No


Related Links

  • online-application for the assignment of a VAT identification number

Preconditions

Sie erhalten die USt-IdNr. als

  • Unternehmer im Sinne des Umsatzsteuergesetzes (§ 2 UStG) oder
  • sonstige juristische Person, wenn Sie die Nummer für innergemeinschaftliche Erwerbe benötigen.

Related Links

  • § 27a VAT Act (UStG)

Related Links

  • Further information on the allocation of the VAT identification number can be found on the webpage of the federal office for taxes (Bundeszentralamt für Steuern)

A VAT identification number can also be issued as part of the tax registration process at the relevant tax office. The corresponding box must be ticked in the tax registration form. In this case as well, the number will be sent by post.

You can apply directly to the Federal Central Tax Office for your VAT identification number (USt-IdNr.).

Online:

  • Go to the webpage and follow the in-structions
  • In writing: send a letter, email or fax stating that a VAT identification number needs to be issued. Your application must contain your name, address and tax identification number under which your VAT arrangements will be con-ducted.
  • In both cases, your VAT identification number (USt-IdNr.) will be sent to you by post.

Responsible for the content
Federal Ministry of Finance (Bundesminsterium der Finanzen)

Last update or date of publication
17.01.2020