Purpose

Businesses who provide or receive goods and services within the EU single market require a value-added tax identification number (VAT number) for processing.

Among other things, the VAT number is required for the following cases:

• the business delivers goods elsewhere in the Community territory (intra-Community supply of goods)
• the business acquires goods from elsewhere in the Community territory (intra-Community acquisition)
• the business makes a delivery within the meaning of Section 25b (2) of the VAT Act (intra-Community triangular transaction)
• the business carries out transport or shipping within the meaning of Section 6b (1) no. 4 of the VAT Act (consignment stock regulation)
• the business provides other taxable services elsewhere in the Community territory, for which the recipient owes the taxes
• the business uses other services from a business who is based elsewhere in the Community territory

Application

Those authorized to apply are businesses within the meaning of Section 2 of the VAT Act

The VAT number will only be sent via post. Notification via e-mail or telephone is not possible for legal reasons. The application can be filed in the following ways:

Registration

Foreign businesses must be registered in Germany before applying for a German VAT number. To do so, you can check here which tax office is responsible for your country of origin. You can request the VAT number directly while registering at the tax office.

Online application (It is available in German language only)

If your business is already registered in Germany but has not yet applied for a VAT number, there is an online application form available in the download section.

After transmission, the BZSt automatically compares the information with the data provided by the tax offices and verifies that they match. You will receive information regarding the status of automated processing directly after sending.

In writing

In case you cannot use the online application form, you may also send your application in writing. The application must include the following information:

• Name and address of the company
• German Tax office under which the company is registered for value-added tax purposes

• German Tax number under which the company is registered
  

Send your application to:

Bundeszentralamt für Steuern
Dienstsitz Saarlouis
66738 Saarlouis
GERMANY

Download/Forms

(It is available in German language only)