In Germany there are are different tax numbers that serve different purposes.
- Tax-ID number: The Steuer-ID (steuerliche Identifikationsnummer, IdNr. or Steuer-IdNr.) is a 11 digit number. It is assigned for the purpose of uniquely identifying a natural person in administrative proceedings. It is permanently valid and does not change, for example, if you move house, change your name or change your marital status. The Steuer-ID is issued by the Federal Central Tax Office.
- Tax number: The Steuernummer consists of 10 to 11 digits, which are usually separated by two slashes. It is issued by your local tax office as part of the tax registration process, for example if you are employed or register for self-employment with the tax office. It is possible to have more than one tax number, for example if you are employed and also work as a self-employed person.
- VAT-ID number: The Umsatzsteuer-ID (Umsatzsteuer-Identifikationsnummer, USt-IdNr.) is a stand-alone number that businesses receive in addition to the tax number of their company. It begins with the EU country code, ‘DE’ for Germany, followed by up to 12 digits. When registering your self-employment with the local tax office by completing the tax registration questionnaire you can apply for the VAT-ID number in this form. The VAT-ID number is issued by the Federal Central Tax Office. Businesses who provide or receive goods and services within the EU single market require a VAT-ID number for processing. This allows companies to prove to each other that they actually have entrepreneur status and are not private individuals. Many online marketplaces also require their retailers to provide a VAT ID. If a VAT ID has been issued, it must appear on the company’s website in the legal notice (Impressum). Good to know: If you use the small business owner regulation – Kleinunternehmerregelung, you can also obtain and use a VAT ID without losing your small business owner status.
- Business identification number number: The new Wirtschafts-ID (Wirtschafts-Identifikationsnummer, W-IdNr.) will be issued in stages by the Federal Central Tax Office from November 2024 without the need to submit an application. It applies to economically active people and will primarily be used by the tax authorities. Natural persons, legal entities and associations of persons can be economically active. Tax authorities will thus be able to correctly assign economically active legal entities to the respective natural persons. The W-IdNr. will consist of the letters ‘DE’ and 9 digits and thus correspond in its form to the VAT-ID number. On this page you will find questions and answers on topics relating to the W-IdNr. Good to know: The Steuer-ID, tax number and VAT-ID number remain in addition to the W-IdNr. Founders who use the small business owner regulation also receive their W-IdNr. without losing their small business owner status.
- The small business owner identification number (KU-IdNr.) will be issued by the Federal Central Tax Office from January 2025. Entrepreneurs who apply the so-called small business owner regulation and have customers in countries of the European Union use the KU-IdNr. The small business owner regulation is a legal simplification regulation for companies with only low turnover. They are exempt from VAT. The small business owner regulation will be applicable across borders in the countries of the European Union from January 1, 2025. In order to be able to use it, a KU-IdNr. is required as well as compliance with various obligations.
Check our feature page Taxes and Accounting for more information.
Please note that we do not provide insurance, tax or legal advice. Our information is intended as an initial guide and does not claim to be exhaustive.