Request sales tax book
Entrepreneurs who run a travelling trade must apply for a VAT booklet from the competent authority beforeapply to the competent authority before the start of the activity.
Entrepreneurs who sell their goods in Germany at markets, on public streets or from door to door, i.e. who operate a so-called itinerant trade (ambulant trade) in accordance with § 22 Paragraph 5 of the Value Added Tax Act , are obliged to keep a VAT booklet in accordance with an officially prescribed form and to record their sales and input taxes there.
The issuing of the VAT booklet must be applied for at the competent authority before the start of the activity.
- Residence in Germany
- Personal appearance at the time of application
An exemption from the obligation to keep VAT records applies to entrepreneurs who:
- operate a commercial establishment in Germany and duly comply with the record-keeping obligations, or
- are taxed on their turnover according to the average rates for agricultural and forestry businesses or
- trade in newspapers and periodicals or
- are required by law to keep books or keep books voluntarily
The issuance of a VAT booklet must be requested before the start of the activity.
- Identity card or passport
- Registration confirmation as proof of residence
- Travel trade card, if available
Responsible for editing: Bayerisches Staatsministerium der Finanzen und für Heimat
- Online transactions, Bavaria-wide
- Online transactions, locally limited
- Prefillable Form, Bavaria-wide
- Legal bases, Bavaria-wide
- Legal bases, locally limited
- Fees, Bavaria-wide
- Fees, locally limited