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Applying for the assignment of a VAT identification number

If you wish to trade in goods and services within the EU, you must apply for a VAT identification number.

Your responsible authority

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  • Forms

    Forms: Yes
    Can I do it online? Yes
    Do I need to do it in writing? No
    Do I need to attend in person? No

  • Detailed description

    Your VAT identification number (USt-IdNr.) clearly identifies your undertaking. You will also need a VAT identification number if you pursue commercial or professional activities on a self-employed basis and wish to trade as an entrepreneur in goods and services within the European single market.

    The Federal Central Tax Office will also issue a VAT identification number to legal entities which are not entrepreneurs or which are purchasing items not for their undertaking, if they require one for intra-Community purchases. In the case of tax group arrangements in accordance with § 2(2)(2) of the VAT Act (UStG), a separate VAT identification number will be issued for each legal entity on request.

  • Documents

    none

  • Fees

    N/A

  • Process

    A VAT identification number can also be issued as part of the tax registration process at the relevant tax office. The corresponding box must be ticked in the tax registration form. In this case as well, the number will be sent by post.

    You can apply directly to the Federal Central Tax Office for your VAT identification number (USt-IdNr.).

    Online:

    • Go to the webpage and follow the in-structions
    • In writing: send a letter, email or fax stating that a VAT identification number needs to be issued. Your application must contain your name, address and tax identification number under which your VAT arrangements will be con-ducted.
    • In both cases, your VAT identification number (USt-IdNr.) will be sent to you by post.
  • Duration

    1 week

  • Deadline

    The application for the number must be submitted early enough so that the number is provided to the entrepreneur before they start any intra-Community trading in goods.

  • Responsible authority

    Bundeszentralamt für Steuern
    Dienstsitz Saarlouis
    Ludwig-Karl-Balzer-Allee 2
    66740 Saarlouis, Germany

  • Point of contact

    Bundeszentralamt für Steuern
    Dienstsitz Saarlouis
    Ludwig-Karl-Balzer Allee 2
    66740 Saarlouis, Germany

    Email: UStKV@bzst.bund.de
    Fax +49 (0)228406-3801
    Tel. +49 (0)228406-1222

  • Legal basis
  • More information
  • Approved

    Federal Ministry of Finance (Bundesminsterium der Finanzen)

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