VAT number (Germany): what it is, who needs it, and how to get one

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A VAT identification number is a unique number that identifies a business (taxable person) or a non-taxable legal entity that is registered for VAT.

VAT numbers help other businesses and tax authorities understand who is VAT-registered and how a transaction should be taxed. For transactions that require an invoice, the supplier’s VAT ID is typically stated on the invoice (with limited exceptions, such as simplified invoices in certain countries).

You usually need a German VAT number (USt-IdNr.) if you buy or sell goods/services across EU borders and need VAT identification for correct processing.

Typical situations include:

• You sell goods to a business in another EU country (intra-Community supply).
• You buy goods from a business in another EU country (intra-Community acquisition).
• You are involved in triangular transactions (Dreiecksgeschäfte).
• You use the consignment stock regulation (Konsignationslagerregelung).
• You provide certain services in another EU country where the recipient owes the VAT.
• You receive certain services from suppliers established in another EU country.

Who can apply: You can apply if you are an entrepreneur within the meaning of the German VAT rules, and in specific cases also as a legal entity that needs the VAT number for intra-Community acquisitions.

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You get a VAT number in Germany by applying for a USt-IdNr., either:

• during your tax registration with your Finanzamt (common for new businesses), or
• later via an online or written application handled by the BZSt.

Step-by-step

1. Register your business for tax purposes with your Finanzamt (steuerliche Erfassung).
2. Request the USt-IdNr. in the “Fragebogen zur steuerlichen Erfassung” (tick the relevant field).
3. If you’re already registered, apply via the official online form (or submit a written request).
4. Receive your USt-IdNr. by post (it is not issued by phone or email).

Timing tip: You should apply early enough so the VAT number is known before you start participating in EU goods/services traffic.

A German VAT number (USt-IdNr.) has:

• the prefix DE
• followed by 9 digits

Example format: DE123456789

This structure makes it easy to recognise as a German VAT ID in EU business transactions.

No. Each EU country issues its own national VAT number.

However, having multiple VAT numbers is generally the exception rather than the rule. In most cases, a business only needs to register for VAT in another EU country in specific situations — for example, if it stores goods there (e.g. through Amazon FBA warehouses) or if certain distance-selling thresholds are exceeded.

For cross-border B2C sales within the EU, simplified registration may be available through the One Stop Shop (OSS), which allows businesses to report and pay VAT for multiple EU countries through a single registration in one Member State.

VAT numbers in the EU generally start with a country prefix and then a country-specific set of digits/characters.

Below is a practical overview of common EU VAT prefixes:

Your VAT number (USt-IdNr.) is not the same as your tax number (Steuernummer).

Here’s the practical difference:

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