German VAT ID Guide: Everything About USt-IdNr

What is a German VAT ID (USt-IdNr)?

The USt-IdNr (Umsatzsteuer-Identifikationsnummer) is Germany's EU VAT identification number. It's a unique identifier assigned to businesses that conduct intra-community trade within the European Union. The number is issued by the Federal Central Tax Office (Bundeszentralamt für Steuern or BZSt) and is separate from the domestic Steuernummer.

The legal basis for the USt-IdNr is found in §27a of the German VAT Act (Umsatzsteuergesetz/UStG) and Article 214 of the EU VAT Directive (2006/112/EC). Every EU member state issues VAT identification numbers to eligible businesses, each with a country-specific prefix.

The German VAT ID always starts with the country code "DE" followed by exactly 9 digits. Unlike some other EU countries, German VAT IDs contain only numbers after the prefix—no letters or special characters.

Who Needs a German VAT ID?

A German VAT ID is required for businesses and individuals who:

• Conduct intra-community supplies: Selling goods to VAT-registered businesses in other EU countries
• Make intra-community acquisitions: Purchasing goods from businesses in other EU member states
• Provide cross-border services: Supplying B2B services to customers in other EU countries where the reverse charge mechanism applies
• Operate under the OSS scheme: Businesses using the One-Stop-Shop for distance sales to consumers in other EU countries

Format and Structure

The German VAT ID follows a strict format defined by EU regulations:

Component	Description	Example
Country Code	Always "DE" for Germany	DE
Number	Exactly 9 digits	123456789
Total Length	11 characters	DE123456789
Check Digit	Last digit (ISO 7064 Mod 11-10)	9

The 9-digit number includes a check digit calculated using the ISO 7064 Mod 11-10 algorithm. This allows for basic validation of the number format before querying official databases.

Comparison with Other EU Countries

Country	Prefix	Format	Example
Germany	DE	9 digits	DE123456789
Austria	ATU	8 digits	ATU12345678
France	FR	2 chars + 9 digits	FR12345678901
Netherlands	NL	9 digits + B + 2 digits	NL123456789B01
Poland	PL	10 digits	PL1234567890

How to Apply for a German VAT ID

There are several ways to apply for a USt-IdNr in Germany:

Method 1: Online via BZSt Website

1. Visit the BZSt online portal at formulare.bfinv.de
2. Select the USt-IdNr application form
3. Enter your business details and existing Steuernummer
4. Submit the application electronically
5. Receive your USt-IdNr by mail within 1-2 weeks

Method 2: Through ELSTER

If you're registered for ELSTER (Germany's electronic tax system), you can request a USt-IdNr through your account. This is often the fastest method for existing businesses.

Method 3: New Business Registration

When registering a new business, you can request a USt-IdNr directly on the tax registration questionnaire (Fragebogen zur steuerlichen Erfassung). Simply check the box indicating you'll conduct intra-community trade.

Verification Methods

There are two main methods to verify German VAT IDs:

1. EU VIES Database

The VAT Information Exchange System (VIES) at ec.europa.eu/taxation_customs/vies provides basic verification. It confirms whether a VAT number is currently valid but provides limited company information.

2. German BZSt Confirmation Service

The German tax authorities offer two levels of confirmation at evatr.bff-online.de:

Type	Information Provided	Legal Value
Simple Confirmation	Validity status only	Basic verification
Qualified Confirmation	Validity + Name + Address verification	Full due diligence evidence

When and How to Use Your USt-IdNr

Your German VAT ID must be used in specific situations:

Mandatory Uses

• Intra-community supplies: Include on all invoices for zero-rated B2B sales to other EU countries
• Reverse charge services: When providing B2B services where the customer accounts for VAT
• EC Sales Lists (ZM): Monthly/quarterly reporting of intra-community transactions
• Intrastat declarations: Statistical reporting for goods movements above thresholds

Invoice Requirements

Under §14a UStG, invoices for intra-community supplies must include:

• Your own USt-IdNr
• The customer's VAT ID from their EU member state
• A note indicating the tax exemption (e.g., "Intra-community supply exempt under §4 Nr. 1b UStG")

Legal Requirements and Compliance

Using and verifying VAT IDs isn't just best practice—it's a legal requirement:

Verification Obligation

Under §18e UStG, German businesses must verify their trading partner's VAT ID before applying the zero rate for intra-community supplies. Failure to verify can result in:

• Denial of zero-rate treatment
• Liability for unpaid VAT (currently 19% in Germany)
• Interest charges on late payments
• Potential penalties for negligence

Record Keeping

Keep verification records for at least 10 years as part of your tax documentation. This includes VIES query results, BZSt confirmation letters, and any correspondence.

Common Errors to Avoid