German VAT number

Businesses providing taxable supplies in Germany may be required to apply for a German VAT number. The conditions include:

  • Importing into Germany,
  • Buying and selling goods within Germany
  • Holding live events with ticket sales
  • Selling to German consumers over the internet.

German VAT number format

The general format of a German VAT number is: DE 123456789.

The tax office splits VAT number into two: one for reporting VAT filings and general correspondence; the second for identification for companies undertaking EU cross border transactions (intra-community supplies).

German Number Format

Country Code DE
Format 123456789
Characters 9 characters
Notes

How do I get a German VAT number

Applications for a VAT number must be submitted to the appropriate tax office. The office depends on where the foreign company is based. Non-EU companies wishing to register must apply to the Berlin tax office.

The tax office will require details of the applicant, plus usually extracts from the articles of association of the company. The tax office may ask additional questions if the company has a limited trading history and/or is dealing in goods susceptible to VAT fraud.


Need free guidance on getting a German VAT number?

If you would like to speak to an EU VAT expert about getting a German VAT number within two weeks, contact us by phone or email.


Latest German news

German delays Marketplace USt 1 TI Tax Certificate

February 22, 2019

The German Bundesministerium der Finanzen has delayed to 15 April 2019 the requirement for online marketplaces to have captured their third-party sellers’ new Tax Certificates. The marketplace USt 1 TI Tax Certificate confirms the VAT registered status of non-resident online sellers. From 1 March 2019, all non-EU sellers were to have these granted and passed to the marketplaces.

EU VAT and tax veto review


January 25, 2019

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies.  The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states. 

German marketplace F22 Tax certificate


January 17, 2019

The German tax authorities will require sellers using online marketplaces to register for a new tax compliance certificate, ‘F22’. It will apply to non-EU sellers from 1 March 2019, and EU sellers from 1 October 2019.