How to apply for a VAT ID
You apply for the VAT ID (USt-IdNr.) at the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt), not at your tax office. It is free and works through an online form of the BZSt. All you need is your tax number, the responsible tax office and your legal form. The legal basis is § 27a UStG: the BZSt issues the number to businesses on application.
If you are just starting your business, it is even simpler. In the tax registration questionnaire (Fragebogen zur steuerlichen Erfassung) you can apply for the VAT ID at the same time. Your tax office then passes the application on to the BZSt. Expect this to take a few weeks.
The number always arrives by post. The BZSt does not give it out by email or phone. A German VAT ID starts with DE followed by nine digits.
What you need for the application
The BZSt only issues a VAT ID if your tax office already has you on record as a business. So you need a tax number first. How to get one is in the guide Get a tax number.
In the online form you choose your federal state and tax office and enter your tax number and legal form. As a sole proprietor you also give your last name, first name and date of birth. The BZSt compares these details with the data your tax office sent. If they don’t match, sort it out with your tax office, because the BZSt cannot change the data itself.
When you need a VAT ID
Services to businesses in other EU countries
If you work for a business in another EU country, the place of your service is usually where your customer is (§ 3a (2) UStG). You then invoice net, and your customer owes the tax in their country. That invoice must show your VAT ID, your customer’s VAT ID and the note on the recipient’s tax liability (§ 14a (1) UStG). Without your own VAT ID this is not possible. More in the guide to reverse charge.
Purchases from businesses in other EU countries
If you buy software, advertising or other services from a company in another EU country, the provider asks for your VAT ID. With it they invoice net, and you owe the German VAT on it yourself (§ 13b UStG). Without a number they often charge you their own country’s VAT, which you cannot easily get back.
Instead of the tax number on the invoice
Every invoice must show your tax number or your VAT ID (§ 14 (4) sentence 1 no. 2 UStG). Many freelancers prefer the VAT ID, because the tax number is also used for other taxes and does not have to appear on every document. If you have both numbers, you decide which one goes on your invoices. All that matters is that one of them is always there.
As a small business
As a small business under § 19 UStG you can get a VAT ID too. It does not change your tax exemption. It is mainly useful when you buy services from companies in other EU countries. The tax you then owe under § 13b UStG is payable even as a small business, and you cannot deduct it as input tax. For that period you file a VAT return. More on the rule is in the guide to the small business rule.
Checking your customer’s VAT ID
Before you write an invoice without VAT to an EU business, check their VAT ID. There are two ways:
| Way | What it confirms | Who can use it |
|---|---|---|
| VIES of the European Commission | whether the number is valid | everyone |
| qualified confirmation at the BZSt | validity plus the holder’s name and address | holders of a German VAT ID |
The qualified confirmation is set out in § 18e no. 1 UStG. It applies to the day of the request. Keep the result with its date, for example as a printout or screenshot with your records. The BZSt only confirms details you send with the request. It won’t tell you the name behind a number.
When the check fails
If VIES reports a number as invalid, there is often a typo or a missing country code behind it, such as FR or ATU at the start. Ask your customer for the exact number before you invoice without VAT. If the service doesn’t answer at all, usually just one member state’s system is briefly unavailable. Try again later, but before the invoice.
The business identification number
Since October 2024 the BZSt has been introducing the business identification number (Wirtschafts-Identifikationsnummer) under § 139c AO step by step. It is meant to identify businesses consistently toward public authorities. If the BZSt issued your VAT ID by 30 November 2024, your business identification number is the same number with the suffix -00001. The BZSt announced this publicly, so you get no letter of your own for it in that case. You still apply for a VAT ID separately: the business identification number does not replace it. Nothing changes for your invoices: under § 14 (4) UStG they still show your tax number or VAT ID.
This guide explains the rules in general and is not tax advice. Whether a service to another EU country falls under reverse charge in your case is a question for your tax advisor if in doubt.
Common questions
What does a VAT ID cost?
Nothing. The application at the BZSt is free, online and in writing.
Can I apply for a VAT ID before I have a tax number?
Not online, because the form asks for the tax number. If you are starting a business, tick the VAT ID in the tax registration questionnaire. Your tax office then passes it on to the BZSt.
I’ve lost my VAT ID. How do I get it back?
First look at old invoices or tax notices; it is often there. Otherwise request a new notification from the BZSt. You then get a copy of the original notice by post at the address your tax office has on file.
Do I have to check a VAT ID every time?
A confirmation only applies to the day of the request. For new customers you check before the first invoice, and for long business relationships at regular intervals. If your customer’s name or address changes, check again.