Sales tax identification number; application for issuance or reissuance

If you wish to participate in the movement of goods and services within the European Union, you must apply for a VAT identification number.

Description

Prerequisites

You receive the USt-IdNr. as

  • entrepreneur within the meaning of the Value Added Tax Act (§ 2 UStG) or
  • other legal entity, if you require the number for intra-Community acquisitions.

Procedure

You can apply for your VAT registration number online or in writing.

If you want to submit the application online:

  • Call up the form "Application for the issue or re-sending of an already issued VAT identification number" in the Federal Finance Administration's Form Management System (FMS).
  • Follow the instructions and submit the online application.
  • You will receive your VAT ID number by post.

If you wish to submit the application in writing:

  • Write a letter, e-mail or fax to the Federal Central Tax Office stating that a VAT ID number is to be issued. Your application must include your name and address, the responsible tax office and the tax number under which you are registered for VAT purposes.
  • You will receive your VAT registration number by post.

You can also apply for a VAT registration number as part of the tax registration process at the relevant tax office, for example when you register a new company. To do this, tick the box in the "Questionnaire for tax registration" stating that you require a VAT ID number. In this case, the number will also be sent to you by post by the Federal Central Tax Office.

Deadlines

You must have been given the number before you participate in the movement of goods and services in the European single market for the first time. You should therefore submit the application in good time.

Processing time

1 week

Required documents

  • Required Documents

    none

Online procedures

Fees

  • none

Legal bases

Status:14.01.2024

Responsible for editing:Bundesministerium der Finanzen

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  • 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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