VAT identification number Assignment Unfortunately this specification of service has not yet been completely translated.

Entrepreneurs participating in intra-Community trade and services will receive a VAT identification number on application to the Federal Central Tax Office (BZSt) for VAT purposes. The VAT identification number is a separate number that the trader receives in addition to the tax number issued by the competent tax office. It is important for the correct application of VAT rules in the European internal market. Entrepreneurs need a VAT identification number if they goods to the rest of the Community (purchase intra-Community supply in accordance with Section 4 (1) point 1 letter b UStG in conjunction with Section 6a UStG, Section 18a (6) UStG) or from the rest of the Community territory, Execute deliveries within the meaning of Section 25b (2) UStG (intra-Community triangular transactions) provide taxable other services in accordance with Paragraph 3a(2) of the UStG in the rest of the Community for which the beneficiary is liable for the tax or other services provided by a trader established in the rest of the Community. The BZSt also provides a VAT identification number to legal persons who are not entrepreneurs or who do not purchase the goods for their business if they need it for intra-Community acquisitions. In the case of the organisation, a separate VAT identification number shall be issued for each legal entity upon request.

A written application is required for the application to the BZSt, which must contain the following information: the name and address of the applicant, tax office where the company is run, Tax number under which the company is managed. For online applications, the BZSt provides a corresponding form via the Federal Form Management System (FMS). In the event of a new company start-up, the application can also be submitted directly to the responsible tax office. For this purpose, a corresponding field must be ticked in the questionnaire for tax registration, which new start-ups submit to their competent tax office. This application, together with the necessary information on the recording for the purposes of VAT, shall be forwarded to the BZSt.

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The information of the VAT identification number by the BZSt is made exclusively by post to the address of the company.

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Last update or date of publication
04.03.2021