Germany VAT ID (USt-IdNr.): when you need it and how to get it
A German company has a tax number for the tax office and, if it trades with EU businesses, a VAT ID from the Federal Central Tax Office. The VAT ID goes on cross-border invoices.
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"Germany VAT number" and "germany vat id" sit high in Google's suggestions after "Germany VAT". Founders often confuse the two numbers German businesses have.
Two numbers
| Number | Issued by | Used for |
|---|---|---|
| Steuernummer | Local tax office | All domestic taxes, domestic invoices |
| USt-IdNr. (VAT ID) | Bundeszentralamt für Steuern | EU trade, cross-border invoices |
The VAT ID looks like DE123456789.
Getting it
A new GmbH usually requests the VAT ID in its tax registration questionnaire. An existing business without one applies online at the BZSt. It typically arrives by post.
Using it on EU sales
A Hamburg agency invoices a client in France for services. The invoice shows:
- the agency's VAT ID,
- the French client's VAT ID,
- no German VAT,
- a note that the recipient owes the tax.
The agency reports the sale in its recapitulative statement to the BZSt. If the French VAT ID is invalid, the reverse charge may not apply, so check it first.
Checking customer VAT IDs
Use VIES or the BZSt's confirmation service. A qualified confirmation checks name and address too. Save the result.
Getting paid by EU customers
EU customers pay euro invoices by SEPA credit transfer. A euro IBAN in the company's name is all they need, and SEPA Instant makes the payment arrive in seconds at participating banks.
Paying into Germany: the local rail
| What | Detail |
|---|---|
| Local rail | SEPA Instant Credit Transfer |
| Run by | European Payments Council scheme, run by each bank |
| Settlement | Under ten seconds, 24/7 |
| Published fee | By the EU Instant Payments Regulation, no more than the bank charges for a standard SEPA transfer |
Source: European Payments Council: SEPA Instant Credit Transfer. Checked when this guide was last updated; the scheme's own page has the current figures.
Where Rivet fits
Rivet gives German companies euro details with an IBAN for SEPA on Growth, plus GBP and USD details, so customers in and outside the EU pay locally. Rivet is not a bank; regulated partner institutions hold the funds. See SEPA Instant and verification of payee.
Questions people ask
What is the difference between Steuernummer and USt-IdNr.?
The Steuernummer identifies you to your local tax office for all taxes. The USt-IdNr. identifies you for VAT in EU trade and is used on cross-border invoices.
How do I get a German VAT ID?
New businesses can request it in the tax registration questionnaire. Registered businesses apply online at the Bundeszentralamt für Steuern.
How do I check a VAT ID?
On the EU's VIES system or the BZSt's confirmation service, which can also confirm the name and address.
Do I need it to sell to US customers?
Not for the US customer, but your invoice still needs your tax number or VAT ID under §14 UStG.
Sources
Alexia compares the accounts, cards and payment tools companies weigh before they switch, and writes Rivet's market guides for founders in a specific country. Prices in Alexia's comparisons come from each provider's own pricing page on the date given in the article, rules come from the regulator or tax authority that sets them, and every source is listed at the end.
More from Alexia M. →This article is general information, not legal, tax or financial advice. Rules and fees change; check the sources above and the provider’s current terms before you act on them.
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- ust-idnr
- bzst
- vies
- intra-eu
