Steuernummer vs Steuer-ID vs VAT ID in Germany 2026: What’s the Difference?
Germany uses three different tax numbers and founders often confuse them, and since 2024 a fourth one (the W-IdNr) is being rolled out. Here's the difference between Steuernummer, Steuer-ID and VAT ID, and when you need each one.
- Category
- Taxes
- Updated
- Author
- Diana
At a Glance
- Steuer-ID (IdNr): 11 digits, personal, lifelong. For your income tax, never on a business invoice.
- Steuernummer: 10–11 digits, issued by the Finanzamt. For tax returns and domestic invoices, can change.
- VAT ID (USt-IdNr): "DE" plus 9 digits, issued by the BZSt. Mandatory for B2B transactions inside the EU.
- W-IdNr (new since 2024): "DE" plus 9 digits plus a five-digit distinguishing suffix. A national business number, assigned automatically by the end of 2026.
- On an invoice you put the Steuernummer or the VAT ID, never the personal Steuer-ID.
Three Numbers, and a Fourth from 2026
When you start a business in Germany or become self-employed, you quickly encounter three different tax numbers: the Steuer-ID, the Steuernummer and the Umsatzsteuer-Identifikationsnummer (VAT ID). They sound similar but serve completely different purposes, and are obtained through different processes.
Quick summary: the Steuer-ID is your lifelong personal number. The Steuernummer is your business number at the local tax office. The VAT ID is needed for EU transactions. And since November 2024, the tax administration has started rolling out a fourth number, the Wirtschafts-Identifikationsnummer (W-IdNr). The table below shows the differences at a glance.
| Number | Format | Issued by | Used for | Can change? |
|---|---|---|---|---|
| Steuer-ID (IdNr) | 11 digits (47 864 502 378) | Federal Central Tax Office | personal income tax | no, lifelong |
| Steuernummer | 10–11 digits (21/815/08150) | local Finanzamt | tax returns, domestic invoices | yes |
| VAT ID (USt-IdNr) | DE + 9 digits (DE123456789) | Federal Central Tax Office | B2B transactions in the EU | no |
| W-IdNr | DE + 9 digits + -00001 | Federal Central Tax Office | national business identification | no |
The Steuer-ID (Tax Identification Number)
The Steuer-ID (also called IdNr or TIN) is an 11-digit number assigned to every person registered in Germany. The Federal Central Tax Office (BZSt) issues it automatically when you register your address. It stays with you for life, even if you move, marry or change your name.
Format: 11 digits, never starts with 0 (example: 47 864 502 378). It contains no letters and no slashes.
Used for: employees provide it to employers for payroll tax. Self-employed people and GmbH directors need it for their personal income tax returns. It does not appear on business invoices.
Lost it? You can find your Steuer-ID on any income tax assessment, your payroll tax statement, or the original letter from the BZSt. If it is nowhere to be found, request a free reissue via the BZSt online form; it is then sent by post. People moving to Germany from abroad usually receive their Steuer-ID 2–3 months after registering their address.
The Steuernummer (Business Tax Number)
The Steuernummer is your business identifier at your local tax office (Finanzamt). It has 10 or 11 digits and the format varies by federal state (e.g. 21/815/08150 in Berlin, 222/456/78901 in Bavaria). It is often written with two slashes.
You receive it after submitting the Fragebogen zur steuerlichen Erfassung (tax registration questionnaire) to your Finanzamt. Processing takes roughly 2 to 6 weeks, depending on the office. For GmbH or UG founders, it is assigned after the company is registered in the Handelsregister (commercial register).
Used for: all tax returns and official communication with the tax office. It must also appear on your outgoing invoices as long as you don't yet have a VAT ID. This applies to small businesses under §19 UStG too, who usually have no VAT ID at all.
Note: the Steuernummer can change if you move to a different tax office or restructure your business. Unlike the Steuer-ID, it is not permanent, and it identifies your tax case rather than you as a person.
The VAT ID (Umsatzsteuer-Identifikationsnummer / USt-IdNr)
The VAT ID (USt-IdNr) is an EU-wide identifier for businesses. German VAT IDs start with "DE" followed by 9 digits (example: DE 123456789).
You apply for it from the Federal Central Tax Office (BZSt), for free and online. You must already be registered for tax; often you can request the VAT ID directly on the tax registration questionnaire. Processing takes from a few days up to 4 weeks. For a full walkthrough, see our guide on applying for a VAT ID.
Used for: intra-community supplies and services within the EU, the reverse charge procedure, and the EC Sales List (Zusammenfassende Meldung). Without a VAT ID, EU partners cannot issue you tax-free B2B invoices, and you cannot process a tax-free intra-community supply yourself.
Small businesses, take note: even under the small-business scheme you may apply for a VAT ID. As soon as you buy from an EU supplier (software or ad spend, for example), you often need it so the invoice runs without foreign VAT and under reverse charge.
The W-IdNr: the New Fourth Number
Since November 2024, the BZSt has been rolling out a fourth number: the Wirtschafts-Identifikationsnummer (W-IdNr). It is the business counterpart to the personal Steuer-ID and is meant to uniquely identify every economically active party: the self-employed, freelancers, GmbHs and other companies.
Format: the W-IdNr consists of "DE" and 9 digits, so it has the same structure as the VAT ID. If you already hold a VAT ID, your W-IdNr is usually the same sequence of digits. It is extended by a five-digit distinguishing suffix (starting with -00001) if several economic activities need to be recorded separately.
What you need to know in 2026:
- No application required. The W-IdNr is assigned automatically and communicated by post or via your Elster mailbox. The staggered rollout to everyone affected is scheduled to finish by the fourth quarter of 2026.
- It replaces nothing for now. The Steuernummer, Steuer-ID and VAT ID all remain valid and are used in parallel. In the long run, the W-IdNr is intended to replace the Steuernummer after a transition period.
- Nothing to do. For now you don't have to act. Keep the letter with your W-IdNr once it arrives. Our guide on the Wirtschafts-Identifikationsnummer (W-IdNr) explains the details.
Which Number Goes on an Invoice?
Under §14 UStG, a valid invoice must include either the Steuernummer or the VAT ID of the issuer. Both are acceptable, but the VAT ID is the one to use for EU transactions. The personal Steuer-ID must never appear on business invoices. For a full list of required fields, see our guide on required invoice fields in Germany.
| Situation | Number on the invoice |
|---|---|
| Domestic, no VAT ID yet | Steuernummer |
| Domestic, VAT ID available | VAT ID (or Steuernummer) |
| B2B inside the EU | VAT ID (mandatory) |
| Small business (§19 UStG) | Steuernummer |
Quick reference:
- Steuer-ID: personal, never on business invoices
- Steuernummer: on domestic invoices (if you don't have a VAT ID yet)
- VAT ID: preferred on all invoices, required for EU transactions
How to Obtain Each Number
| Number | Application needed? | Where | Time |
|---|---|---|---|
| Steuer-ID | no | automatic on address registration | 2–3 months if moving from abroad |
| Steuernummer | yes (questionnaire) | Finanzamt / ELSTER | 2–6 weeks |
| VAT ID | yes | BZSt online (bzst.de) | a few days to 4 weeks |
| W-IdNr | no | automatic (BZSt) | staggered until Q4 2026 |
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Common Mistakes and Misunderstandings
- Putting the Steuer-ID on the invoice. A classic founder error. The 11-digit personal Steuer-ID is not a valid mandatory field under §14 UStG. It must be the Steuernummer or the VAT ID.
- Confusing VAT ID and Steuernummer. The VAT ID starts with "DE", the Steuernummer does not. Giving the wrong number under reverse charge risks an incomplete invoice.
- Not verifying your EU customer's VAT ID. For tax-free B2B supplies, you must confirm your partner's VAT ID in the VIES (MIAS) system. Without a valid check, the tax office can deny the tax exemption.
- Assuming a small business needs a VAT ID. For purely domestic small-business invoices, the Steuernummer is enough. The VAT ID only becomes relevant when buying from or selling to the EU.
Frequently Asked Questions
Are the Steuernummer and Steuer-ID the same thing? No. The Steuer-ID is your personal, lifelong 11-digit number. The Steuernummer is issued by the Finanzamt for your tax case and can change.
Do I need a VAT ID as a freelancer? Only if you sell to or buy from the EU across borders. For purely domestic invoices, the Steuernummer is enough. You can still apply for a VAT ID for free at any time.
What is the difference between the VAT ID and the new W-IdNr? The VAT ID serves EU-wide VAT transactions; the W-IdNr is a national business number for domestic identification. Both may share the same sequence of digits but serve different purposes.
Do I have to apply for the W-IdNr? No. It is assigned automatically by the end of 2026 and communicated to you. You don't have to do anything.
I lost my Steuernummer, where do I find it? On any tax assessment, on previous tax returns, and in your ELSTER account. Alternatively, ask your local Finanzamt.
Conclusion
All these numbers coexist, but they serve different purposes. For day-to-day business: the Steuernummer handles your domestic tax filings and invoices, and the VAT ID handles EU transactions. The Steuer-ID stays in the background for your personal income tax, and the new W-IdNr reaches you automatically without any action on your part.
When you create invoices with Norman, the correct number is automatically included, whether for standard invoices or e-invoices to public authorities and large corporations.
The right tax number on every invoice, automatically
Norman stores your Steuernummer and VAT ID once and adds the correct one to every invoice, domestic or e-invoice. Reverse charge, the small-business note and the mandatory §14 UStG fields are set correctly for you.