Germany maintains three different tax numbers — and anyone starting a business needs at least two of them. Mixing up the Steuernummer, the VAT ID, and the Tax ID is one of the most common beginner mistakes on invoices and in the legal imprint. Here's the untangling.
The three numbers at a glance
| | Steuernummer | VAT ID (USt-IdNr.) | Tax ID (Steuer-ID) | |---|---|---|---| | For whom | businesses & self-employed | businesses trading in the EU | every natural person | | Format | 10–11 digits (varies by state) | DE + 9 digits | 11 digits | | Issued by | local tax office | Federal Central Tax Office | Federal Central Tax Office | | Changes? | when switching tax offices | no | never (lifelong) |
The Steuernummer — your business identifier
Every business and self-employed person receives a Steuernummer from their local tax office (Finanzamt). It identifies you in all tax matters: returns, advance filings, correspondence.
How to apply: Via the tax registration questionnaire — online through ELSTER; for trade businesses it often arrives automatically after the trade registration. Processing time: 2–6 weeks, delivered by post.
Important: If you move into another tax office's district, you get a new Steuernummer.
Mandatory use: Invoices to German customers must show the Steuernummer or the VAT ID. The imprint should carry the VAT ID (if you have one) — including the Steuernummer there is voluntary and, for privacy reasons, better avoided.
The VAT ID — for EU trade
You need the VAT identification number (format DE123456789) as soon as you sell to or buy from businesses within the EU. It enables tax-free intra-community supplies and belongs on every invoice to EU business customers.
How to apply: With the Federal Central Tax Office (BZSt) — online, free, and often requestable directly in the tax registration questionnaire.
Small businesses under §19 UStG often don't have a VAT ID — everything about German VAT including the small business scheme is in our VAT guide.
The Tax ID — your personal number
Every person registered in Germany automatically receives a tax identification number — from newborns to expats. It's valid for life, never changes, and is needed for payroll, child benefits, and opening bank accounts.
Lost it? Request a new letter from the Federal Central Tax Office.
What founders actually need
- Sole proprietors/freelancers: Tax ID (you already have it) + Steuernummer (apply) + VAT ID if needed
- GmbH/UG: the company's own Steuernummer + VAT ID — both arrive after formation via the registration questionnaire. Formation process in our GmbH guide.
- Foreign companies with German revenue: registration with the centrally responsible tax office; a German business address helps with market access.
If you also import or export, there's a fourth number: the EORI number for customs.
FAQ
Where do I find my Steuernummer? On every tax assessment and all correspondence from your tax office. Otherwise: call the Finanzamt.
Do I need both the Steuernummer and the VAT ID? As a B2B business with EU trade: yes. Purely domestic, the Steuernummer suffices; on invoices, either one works.
How long after formation until I get the Steuernummer? Usually 2–6 weeks after submitting the registration questionnaire. Without it you can't issue invoices showing VAT — plan for the lead time.
Can I have several Steuernummern? Yes — e.g. one for your trade business and one for rental income.