Sales tax booklet; application

Entrepreneurs who operate a traveling trade must apply for a VAT booklet from the relevant tax office before starting their activity.

Description

Prerequisites

  • Residence in Germany
  • Personal appearance at the time of application

Special notes

An exemption from the obligation to keep a VAT register applies to entrepreneurs who:

  • operate a commercial establishment in Germany and properly comply with the record-keeping obligations or
  • their turnover is taxed according to the average rates for agricultural and forestry businesses or
  • trade in newspapers and magazines or
  • are legally obliged to keep books or keep books voluntarily

Deadlines

A VAT booklet must be applied for before the start of the activity.

Required documents

  • Required Documents

    • Identity card or passport
    • Registration confirmation as proof of residence
    • Travel trade card, if available

Fees

  • The VAT booklet is issued free of charge.

Status:27.12.2023

Responsible for editing:Bayerisches Staatsministerium der Finanzen und für Heimat

Contains machine translated content. Show the original content

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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