Apply for a VAT booklet Unfortunately this specification of service has not yet been completely translated.

Entrepreneurs engaged in a travel business must apply to the competent authority for a VAT booklet before the start of the activity.

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

Related Links

  • Section 22 paragraph 5 of the Value Added Tax Act (UStG)

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Last update or date of publication
16.11.2020