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Applying for the assignment of a VAT identification number
If you wish to trade in goods and services within the EU, you must apply for a VAT identification number.
Online services
Online services
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Online- Antrag zur Umsatzsteuer-IdentifikationsnummerEs sind keine weiteren Informationen vorhanden.
Responsible for you
Bundeszentralamt für Steuern Dienstsitz Saarlouis
Street address
Ludwig-Karl-Balzer-Allee 2
66740 Saarlouis
Postal address
66738 Saarlouis
Phone
Fax
Website
Route planner
Timetable for public transport
Procedure details
Description
Your VAT identification number (USt-IdNr.) clearly identifies your undertaking. You will also need a VAT identification number if you pursue commercial or professional activities on a self-employed basis and wish to trade as an entrepreneur in goods and services within the European single market.
The Federal Central Tax Office will also issue a VAT identification number to legal entities which are not entrepreneurs or which are purchasing items not for their undertaking, if they require one for intra-Community purchases. In the case of tax group arrangements in accordance with § 2(2)(2) of the VAT Act (UStG), a separate VAT identification number will be issued for each legal entity on request.
Requirements
Sie erhalten die USt-IdNr. als
- Unternehmer im Sinne des Umsatzsteuergesetzes (§ 2 UStG) oder
- sonstige juristische Person, wenn Sie die Nummer für innergemeinschaftliche Erwerbe benötigen.
Required documents
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Required Documents
none
Proceedings
A VAT identification number can also be issued as part of the tax registration process at the relevant tax office. The corresponding box must be ticked in the tax registration form. In this case as well, the number will be sent by post.
You can apply directly to the Federal Central Tax Office for your VAT identification number (USt-IdNr.).
Online:
- Go to the webpage and follow the in-structions
- In writing: send a letter, email or fax stating that a VAT identification number needs to be issued. Your application must contain your name, address and tax identification number under which your VAT arrangements will be con-ducted.
- In both cases, your VAT identification number (USt-IdNr.) will be sent to you by post.
Fees
N/A
Deadlines
The application for the number must be submitted early enough so that the number is provided to the entrepreneur before they start any intra-Community trading in goods.
Processing time
1 week
Legal bases
Related links
Related issues
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Obtain tax identification number
As a citizen in Germany, you automatically receive a tax identification number. You can request a new one online if you lose it.
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Pre-notify sales tax
As a company, you generally have to submit advance VAT returns to the tax office on a monthly or quarterly basis.
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Business Identification Number; Application
When you start an economic activity, you will be provided with a business identification number (W-IdNr.).
Status: 09.03.2025
Editorially responsible for prodecure description: Bundesministerium der Finanzen
Source:
Federal Portal