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Entrepreneurs who operate a traveling trade must apply for a VAT booklet from the relevant tax office before starting their activity.
Entrepreneurs who sell their goods in Germany at markets, on public roads or from door to door, i.e. who operate a so-called itinerant trade (ambulant trade) in accordance with Section 22 (5) of the Value Added Tax Act , are obliged to keep a VAT booklet in accordance with the officially prescribed form and to record their sales and input tax there.
An application for a VAT booklet must be submitted to the relevant tax office before the start of the activity.
The VAT booklet is issued free of charge.
A VAT booklet must be applied for before the start of the activity.
An exemption from the obligation to keep a VAT register applies to entrepreneurs who: