VAT ID (USt-IdNr) — Germany (DE)

Germany uses two parallel tax identifiers for businesses, and confusing them is one of the most common problems in cross-border documentation. The Umsatzsteuer-Identifikationsnummer (USt-IdNr.) is the EU VAT identification number; the Steuernummer is the domestic tax file number used by the local tax office (Finanzamt). Both appear on invoices in different contexts, but only one of them is the number queried through the EU's VAT Information Exchange System (VIES).

USt-IdNr. versus Steuernummer

The USt-IdNr. follows the format DE followed by nine digits. It has no regional component and identifies a business for EU intra-Community VAT purposes. It is issued on application by the Bundeszentralamt für Steuern (BZSt), the Federal Central Tax Office, and is valid throughout the EU for VAT identification.

The Steuernummer, by contrast, is assigned by the responsible local Finanzamt. Its format varies by federal state and it is used primarily for domestic tax matters: filing VAT returns, income or corporation tax, and correspondence with the local office. It is not used for intra-Community transactions and is not visible in VIES.

Identifier	Issuer	Format	Scope
USt-IdNr.	BZSt (federal)	DE + 9 digits	EU intra-Community VAT
Steuernummer	Local Finanzamt	Varies by state	Domestic tax administration
Wirtschafts-Id.	BZSt	DE + 9 + suffix	Unified economic ID (phased rollout)

How the USt-IdNr. is issued

A business that expects to engage in intra-Community supplies or acquisitions applies to the BZSt for a VAT ID. Newly founded entities can request the number through the tax registration questionnaire filed with their local Finanzamt, which then forwards the request. Handels-Direct is an editorial reference and does not apply for or broker VAT IDs; the authoritative application channel is the BZSt, which publishes current forms and guidance.

Relation to commercial register data

The VAT ID is separate from the Handelsregister entry. A company's HRB number, registered seat and managing directors are reflected in the commercial register and in the standard register extract, while the VAT ID belongs to the tax administration system. Due diligence checks typically combine both: register data anchors the legal identity, and the VAT ID confirms active registration for intra-EU trade.

Intra-EU use of the VAT ID

For cross-border supplies of goods and certain services between EU businesses, both parties normally quote their VAT IDs on the invoice. Supplies to a verified VAT-registered business in another member state may be zero-rated as intra-Community supplies, subject to the documentary and substantive conditions of the VAT Directive and its German implementation. The VAT ID is also used when registering for the One-Stop Shop (OSS) or Import One-Stop Shop (IOSS) schemes for B2C distance sales and digital services.

VIES and the BZSt confirmation service

The European Commission operates the VIES portal, which allows anyone to check whether a VAT ID is currently valid in a given member state. VIES draws on national databases and returns a simple valid/invalid response, sometimes accompanied by the registered name and address, depending on the country. For Germany the BZSt additionally offers two Bestätigungsverfahren: a simple confirmation of the number itself and a qualified confirmation that also checks whether a supplied name and address match the entry in the issuing state. The qualified result is the form usually expected as supporting evidence during a tax audit.

Common pitfalls

• Quoting a Steuernummer where a USt-IdNr. is required, or vice versa.
• Relying on a VAT ID check as proof of existence; it only confirms VAT registration status.
• Treating a valid VAT ID as proof of solvency or of commercial register status.
• Failing to document the date, time and result of a VIES or BZSt query for later audit defence.

Related pages

• Register extract — For registered facts and representation.
• Tax numbers — Differences among domestic identifiers.
• VAT number verification — Using VIES and BZSt confirmation in practice.