Apply for a VAT booklet

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

Preconditions

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

Hints

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
  • Information sheet on VAT for travel operators - State Tax Office Lower Saxony

Related Links

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

Responsible for the content
Lower Saxony Ministry of Finance

Last update or date of publication
16.11.2020