Frequently Asked Questions

The USt-IdNr (Umsatzsteuer-Identifikationsnummer) is Germany's EU VAT identification number. It's used for cross-border B2B trade within the European Union. The format is DE followed by 9 digits, e.g., DE123456789.

It's issued by the Federal Central Tax Office (BZSt) and is separate from your domestic Steuernummer.

A German USt-IdNr is completely free. There's no application fee or annual charge. You simply apply through the BZSt website or via ELSTER, and the number is issued at no cost.

Processing times vary by method:

• Online application: 5-10 business days
• ELSTER: 3-7 business days
• New business registration: 2-3 weeks (with initial registration)
• Postal application: 2-4 weeks

The number is sent by postal mail to your registered business address.

No, a German USt-IdNr does not expire. It remains valid until you deregister your business or specifically request cancellation. However, the tax authorities can revoke it if you no longer meet the requirements (e.g., business closure).

USt-IdNr: For EU cross-border trade only. Starts with DE, issued by BZSt, verifiable across EU.

Steuernummer: For all domestic German tax matters. Format varies by state, issued by your local Finanzamt, not verifiable by EU partners.

Businesses doing EU trade need both numbers.

Steuer-ID: Personal tax ID (11 digits), assigned at birth/registration, permanent for life, used for employment and personal taxes.

Steuernummer: Tax file number from your Finanzamt (10-13 digits), can change if you move, used for all tax filings and business invoices.

No. The Steuernummer cannot be verified by EU partners through VIES or any EU database. For intra-community trade, you must use a USt-IdNr. Invoices with only a Steuernummer will not qualify for zero-rated treatment.

You can apply through several methods:

• BZSt online portal at formulare.bfinv.de
• ELSTER if you have an account
• Tax registration questionnaire when starting a new business
• Written application to BZSt Saarlouis

You'll need your existing Steuernummer and business details.

Yes! Even if you use the Kleinunternehmerregelung (small business VAT exemption under §19 UStG), you can apply for a USt-IdNr. This allows you to purchase goods from EU suppliers and receive services under reverse charge.

Note: Using your USt-IdNr for acquisitions may trigger VAT registration obligations in some cases.

For most applications, you need:

• Your Steuernummer
• Business name and legal form
• Business address
• Personal identification (for verification)

No additional documents are typically required if you're already registered with a German Finanzamt.

Two main methods:

• VIES: ec.europa.eu/taxation_customs/vies – quick validity check
• BZSt confirmation: evatr.bff-online.de – includes name/address verification (qualifizierte Bestätigung)

For significant transactions, use the BZSt qualified confirmation for documentation purposes.

VIES: Confirms validity only. Quick and available for all EU VAT numbers.

BZSt simple confirmation: Same as VIES, just via German portal.

BZSt qualified confirmation: Confirms validity AND verifies name/address match. Provides documentary evidence for audits.

Yes, for zero-rated intra-EU supplies. Under §18e UStG, German businesses must verify customer VAT IDs before applying the exemption. Failure to verify can result in liability for unpaid VAT plus interest and penalties.

Include your USt-IdNr on invoices for:

• Intra-community supplies (B2B goods to other EU countries)
• Reverse charge services to EU customers
• Any invoice where you're applying zero-rate for EU trade

For domestic German invoices, use your Steuernummer instead.

The ZM (EC Sales List) is a periodic report to the BZSt listing all your intra-community supplies. You must report the customer's VAT ID and the value of supplies. Filing is monthly (if supplies exceed €50,000/quarter) or quarterly.

Reverse charge shifts VAT liability from seller to buyer. It applies to most B2B services between EU countries. When you provide services to an EU business customer, they account for VAT in their country rather than you charging German VAT.

Both parties need valid VAT IDs for reverse charge to apply correctly.

Possible reasons:

• Recently issued – database may not be updated yet (wait 24-48 hours)
• Typo in the number
• Business deregistered or closed
• Tax compliance issues with the business

Contact BZSt or your Finanzamt if your own number shows as invalid.

Your USt-IdNr can be found on:

• The original assignment letter from BZSt
• Previous invoices you issued
• Your accountant's records

You can also contact BZSt directly to confirm your number.

You cannot change the number itself. If you need a new one (rare), you must apply again. To cancel, notify BZSt in writing that you no longer need the number (e.g., business closure or ceasing EU trade). The number will be deactivated.