Apply for a VAT booklet

Entrepreneurs who sell their goods in Germany on markets, on public roads or from house to house, i.e. a so-called travel trade (outpatient trade) in accordance with Section 22(5) of the German Value Added Tax Act, are obliged to keep a VAT booklet in accordance with the official requirement and to record your sales and input taxes there. The issue of the VAT booklet must be requested from the competent authority before the start of the activity.

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


Preconditions
Residence in Germany Personal appearance at the time of application

Hints
An exemption from the obligation to run the VAT booklet applies to entrepreneurs who: operate a commercial establishment in Germany and duly fulfil the recording obligations, or their turnover are taxed at the average rates for agricultural and forestry holdings, or trade in newspapers and magazines, or are legally obliged to keep books or to keep books voluntarily

Responsible for the content
Lower Saxony Ministry of Finance

Last update or date of publication
16.11.2020