Administrative services A-Z

Entrepreneurs who sell their goods in Germany at markets, on public streets or from door to door, i.e. who operate a so-called itinerant trade (ambulant trade) in accordance with Section 22 (5) of the German Value Added Tax Act (Umsatzsteuergesetz) , are obliged to keep a VAT booklet in accordance with an officially prescribed form and to record their sales and input taxes there.

The issuance of the VAT booklet must be requested from the competent authority before the start of the activity.

• Residence in Germany
• Personal appearance at the time of application

• Identity card or passport
• Registration confirmation as proof of residence
• Travel trade card, if available

The sales tax booklet is issued free of charge.

The issuance of a sales tax booklet must be requested before the start of the activity.

• § Section 22 (5) of the Value Added Tax Act (UStG)

An exemption from the obligation to keep VAT records applies to entrepreneurs who:

• operate a commercial establishment in Germany and properly comply with the record-keeping requirements, or
• are taxed on their sales according to the average rates for agricultural and forestry businesses or
• trade in newspapers and magazines or
• are required by law to keep books or keep books voluntarily

Bavarian State Ministryof Finance and for Home Affairs