German Tax Numbers: Complete Comparison Guide

Germany uses several different tax identification numbers for different purposes. This guide explains the differences between Steuer-ID, Steuernummer, USt-IdNr, and W-IdNr—and when you need each one.

Common Confusion: Many people mix up Steuernummer, Steuer-ID, and USt-IdNr. These three numbers serve completely different purposes and should never be interchanged. Using the wrong number can cause delays, rejected filings, and compliance issues.

The Four German Tax Numbers at a Glance

Number Issued By Format Purpose Validity
Steuer-ID BZSt (automatic) 11 digits Personal income tax Lifetime
Steuernummer Local Finanzamt 10-13 digits All tax returns Until move/change
USt-IdNr BZSt (on request) DE + 9 digits EU VAT/trade Until deregistration
W-IdNr BZSt (new) DE + 9 digits + 5 Business ID (replacing Steuernummer) Lifetime of business

Steuer-ID (Personal Tax ID)

🆔 Steuerliche Identifikationsnummer

Format: 12 345 678 901

The Steuer-ID is a permanent personal tax identification number assigned to every individual registered in Germany. It was introduced in 2007 and remains unchanged throughout your entire life, regardless of marriage, name changes, or moves.

Key Facts:

  • Automatically assigned at birth (for German-born) or upon registration (for immigrants)
  • 11 digits, no prefix
  • Never changes—same number for life
  • Used by employers for wage tax, banks for Kapitalertragsteuer, and for personal tax returns
  • Not used for business purposes

Where to Find Your Steuer-ID:

  • Original assignment letter from BZSt
  • Annual tax assessment (Einkommensteuerbescheid)
  • Payslips from your employer
  • Request online at bzst.de

Steuernummer (Tax Number)

📋 Steuernummer

Format varies by state:
123/456/78901 (standard)
12/345/67890 (some states)

The Steuernummer is assigned by your local tax office (Finanzamt) and is used for all tax matters. Unlike the Steuer-ID, the format varies by federal state (Bundesland) and can change if you move or your business circumstances change.

Key Facts:

  • Assigned by your local Finanzamt
  • Format varies: typically 10-13 digits with slashes
  • Changes if you move to a different Finanzamt district
  • Used for income tax, VAT returns, corporate tax, trade tax
  • Required on all German invoices (domestic)

State-Specific Formats:

State Format Example
Bavaria (Bayern) 3/3/5 digits 123/456/78901
NRW 3/4/4 digits 123/4567/8901
Berlin 2/3/5 digits 12/345/67890
Hamburg 2/3/5 digits 12/345/67890
Baden-Württemberg 5/5 digits 12345/67890

USt-IdNr (EU VAT ID)

🔢 Umsatzsteuer-Identifikationsnummer

Format: DE123456789

The USt-IdNr is Germany's EU VAT identification number, used exclusively for cross-border trade within the European Union. It's separate from and additional to your Steuernummer.

Key Facts:

  • Must be applied for—not automatically assigned
  • Always starts with "DE" + exactly 9 digits
  • Required for intra-community B2B transactions
  • Verifiable through EU VIES database
  • Issued by BZSt, not your local Finanzamt

When You Need It:

  • Selling goods to businesses in other EU countries
  • Buying goods from other EU countries
  • Providing B2B services across EU borders
  • Using One-Stop-Shop (OSS) for EU sales

Complete USt-IdNr Guide →

W-IdNr (Business ID – New)

🏢 Wirtschafts-Identifikationsnummer

Format: DE123456789-00001

The W-IdNr is a new unified business identification number being rolled out in Germany. It's designed to eventually replace the Steuernummer for business purposes, providing a consistent identifier that doesn't change when you move.

Key Facts:

  • Rollout began 2024—being assigned automatically
  • Format: DE + 9 digits + hyphen + 5 digits
  • The first part (DE + 9 digits) may match your USt-IdNr
  • Permanent—doesn't change with location
  • Will eventually replace Steuernummer for businesses
Transition Period: During the transition, you'll continue using your Steuernummer for tax filings. The W-IdNr will gradually become the primary business identifier over the coming years.

Which Number Do You Need?

👤 You're an Employee

You need your Steuer-ID for your employer and for filing your annual tax return. Your employer uses it for wage tax, and you'll include it on your Einkommensteuererklärung.

💼 You're Self-Employed (Germany only)

You need a Steuernummer from your local Finanzamt. Use this for all invoices, VAT returns, and income tax. You may also need your Steuer-ID for personal income tax.

🌍 You Trade with EU Countries

You need a USt-IdNr in addition to your Steuernummer. Apply through BZSt. Use the USt-IdNr for all intra-community B2B transactions.

🏪 You're a Small Business (Kleinunternehmer)

You still need a Steuernummer even if you don't charge VAT. If you want to buy from EU suppliers, you can optionally apply for a USt-IdNr.

Common Mistakes to Avoid

❌ Using Steuernummer for EU trade

The Steuernummer cannot be verified by EU partners. For intra-community trade, you must use your USt-IdNr. Invoices with only a Steuernummer will not qualify for zero-rated treatment.

❌ Confusing Steuer-ID with Steuernummer

These are completely different numbers. Steuer-ID is personal and permanent; Steuernummer is assigned by your Finanzamt for tax filing. Don't use your Steuer-ID on business invoices.

❌ Giving your USt-IdNr to domestic customers

For domestic (German) sales, use your Steuernummer on invoices, not your USt-IdNr. The USt-IdNr is specifically for EU cross-border transactions.

Quick Reference Table

Situation Number to Use
Starting a new job Steuer-ID
Filing personal tax return Steuer-ID + Steuernummer
Invoicing German customers Steuernummer
Filing VAT return (Umsatzsteuervoranmeldung) Steuernummer
Selling to EU business customers USt-IdNr
Buying from EU suppliers USt-IdNr
Opening a bank account (business) Steuernummer
Reverse charge services (EU) USt-IdNr

Need Help?

Check our FAQ for answers to common questions, or visit the USt-IdNr Guide for detailed information about EU VAT IDs.