VAT ID (USt-IdNr) Application in Germany 2026: Step-by-Step Guide
The VAT ID (USt-IdNr) is required for every German business with EU customers. Here's how to apply in 2026: free, online, via the BZSt, in under 10 minutes.
- Category
- Taxes
- Updated
- Author
- Diana
Key points at a glance
- The VAT ID is your EU-wide VAT number (format: DE + 9 digits). The legal basis is §27a UStG.
- It's issued free of charge by the BZSt, not the local tax office. The online application takes under 10 minutes.
- Prerequisite: an active Steuernummer. For new businesses you request both numbers at once via the tax registration questionnaire.
- Processing time: typically 1 to 4 weeks, and the number arrives by post only (never by email).
- Mandatory as soon as you sell or buy B2B within the EU; even Kleinunternehmer then need one.
What is the VAT ID and why do you need it?
The VAT identification number (USt-IdNr) is your EU-wide tax number as a business. In Germany it starts with "DE" followed by 9 digits (e.g. DE 123456789). The Federal Central Tax Office (BZSt) issues it free of charge under §27a UStG.
Do you need one? As soon as you sell or buy goods or services from business customers in other EU countries: yes. Without a VAT ID you can't process tax-free intra-community supplies, can't apply the reverse charge mechanism, and can't file the EC Sales List. For purely domestic German business, your normal Steuernummer is enough.
VAT ID vs. Steuernummer: the difference
Both numbers identify you for tax, but they serve different purposes. You get the Steuernummer from the local tax office (Finanzamt) and use it for all domestic matters. The VAT ID comes from the BZSt and applies EU-wide in cross-border trade.
| Feature | Steuernummer | VAT ID (USt-IdNr) |
|---|---|---|
| Issued by | local tax office (Finanzamt) | Federal Central Tax Office (BZSt) |
| Valid | Germany only | EU-wide |
| Format | e.g. 12/345/67890 | DE + 9 digits |
| Purpose | domestic tax matters, EÜR, UStVA | cross-border EU trade |
| On invoices to | domestic customers | EU business customers (§14a UStG) |
| Mandatory | for every business | only for EU B2B turnover |
Domestic invoices only need the Steuernummer. The moment a business customer from another EU country is involved, the VAT ID must appear on the invoice, both yours and the customer's.
When is a VAT ID mandatory?
You need a VAT ID in these situations:
• You sell B2B services to customers in other EU countries (Reverse Charge)
• You ship goods tax-free within the EU (intra-community supply)
• You buy services or goods from EU businesses subject to reverse charge
• You join the OSS scheme for B2C sales across the EU
• You're required to file the EC Sales List (ZM)
Requirements before you apply
Before applying for a VAT ID, you must already be registered for tax purposes, meaning you've submitted the Fragebogen zur steuerlichen Erfassung and received a Steuernummer. For new businesses, you can request the VAT ID directly in that form, getting both numbers at once; the tax office forwards the request to the BZSt automatically.
GmbHs and UGs must also be entered in the commercial register (Handelsregister). Sole proprietors and freelancers only need an active Steuernummer.
The starter book for your self-employment
Free e-book: registration, accounting, your first invoice, and taxes, plus a tax calendar, deductions cheat sheet, and invoice template.
Apply for your VAT ID online: step by step
The easiest path is the BZSt online form. New founders use the registration questionnaire instead. Both routes end in the same processing at the BZSt:
Here's how the online application works for an existing business:
1. Open the application form on bzst.de under "Umsatzsteuer-Identifikationsnummer beantragen"
2. Choose your legal form (sole proprietorship, GbR, GmbH, UG)
3. Enter your Steuernummer and your local tax office (Finanzamt)
4. Add your company name, address, and contact details
5. Submit: you get an acknowledgement of receipt, and the VAT ID arrives later by post
The online application is processed faster than a paper one and gives you an immediate acknowledgement. You can alternatively send a written application to the BZSt office in Saarlouis. Email or phone applications are not accepted.
Processing time and what happens next
Processing typically takes 1 to 4 weeks. During peak periods (start of year, summer) it can take a little longer. The VAT ID arrives by postal letter (never by email), usually a short notice with the number and a reminder of your duties. Keep this letter on file. There are no fees: the BZSt does not charge for issuing the number.
Once you have the VAT ID, you must show it on every invoice to EU customers (per §14a UStG), use it in the EC Sales List, and verify your EU partners' VAT IDs before the first transaction.
Verifying a VAT ID: simple vs. qualified confirmation
Before you make a tax-free EU supply or issue an invoice without VAT, you must check that your customer's VAT ID is valid. There are two procedures at the BZSt (§18e UStG), plus the EU Commission's EU-wide VIES portal:
| Procedure | What's checked | Evidentiary value |
|---|---|---|
| Simple confirmation | only whether the VAT ID is valid | low |
| Qualified confirmation | validity plus name, legal form, town, postcode | high (with written record) |
For tax-free intra-community supplies the qualified confirmation is decisive: only the written record proves to the tax office that you checked the details carefully. Note: confirmations for past dates are not possible; always verify the number before the transaction.
Can a Kleinunternehmer get a VAT ID?
Yes. Even small businesses under the §19 UStG VAT exemption may apply for a VAT ID, and sometimes must. The moment you buy services from another EU country (e.g. SaaS subscriptions from an Irish provider, or ads from an EU platform), reverse charge under §13b UStG kicks in and you need a VAT ID to account for the tax correctly as the recipient.
A VAT ID does not automatically end your Kleinunternehmer status. You stay VAT-exempt domestically, but must file a UStVA for any reverse-charge inputs and pay the tax yourself (as a Kleinunternehmer you can't deduct input VAT).
Common mistakes when applying
• Applying before tax registration is complete: wait for your Steuernummer
• Wrong tax office assigned: check via elster.de
• Reusing a VAT ID from a discontinued business: invalid after closure
• Address differs from the Handelsregister: for GmbHs everything must match, or BZSt rejects the application
• Issuing an EU invoice without a qualified check of the customer's VAT ID: an invalid number voids the tax exemption
Managing your VAT ID with Norman
With Norman you enter your VAT ID once, and it appears automatically on every e-invoice, in your UStVA, and in your EC Sales List. When you sell to an EU business customer, Norman adds the correct reverse-charge note and both VAT IDs to the invoice. Incoming reverse-charge documents are recognised automatically and booked correctly into the UStVA. Your bookkeeping is EU-ready from day one.
Frequently asked questions (FAQ)
What does applying for a VAT ID cost?
Nothing. The BZSt issues the VAT ID free of charge. Providers that charge for the "application" are only selling you a service you can complete yourself online in under 10 minutes.
How long until I have the VAT ID?
Typically 1 to 4 weeks. The online application is processed faster than a paper one. During peak periods (start of year, summer) it can take longer. The number arrives by post only.
What's the difference between the Steuernummer and the VAT ID?
The Steuernummer is issued by the local tax office and is valid only in Germany. The VAT ID is issued by the BZSt and valid EU-wide. Domestic invoices use the Steuernummer; invoices to EU business customers use the VAT ID. More in the comparison of Steuernummer, tax ID and VAT ID.
Do I need a VAT ID as a Kleinunternehmer?
Only if you sell or buy B2B across EU borders. If you buy a SaaS subscription from an EU provider, for example, reverse charge (§13b UStG) applies and you need a VAT ID; your Kleinunternehmer status still stays intact.
Can I apply for a VAT ID retroactively?
No. The VAT ID is valid from the date it's issued, not retroactively. The confirmation procedure also only applies to the current moment, so apply for the number before you issue your first EU invoice.
Where do I verify an EU customer's VAT ID?
Through the qualified confirmation request at the BZSt (bzst.de) or the EU Commission's VIES portal. For tax-free supplies, the qualified request with a written record is the safe evidence towards the tax office.
Conclusion
A VAT ID isn't optional: as soon as you trade across EU borders, it's required. The application is free and quick if you already have a Steuernummer. Plan 1 to 4 weeks of processing time before sending your first cross-border invoice, and verify your customers' VAT IDs with a qualified check. Further reading: reverse charge mechanism and EC Sales List.
Enter your VAT ID once, and Norman applies it everywhere automatically
Norman writes your VAT ID onto every EU invoice (§14a UStG), carries it into the UStVA, and builds the EC Sales List from the same data. Reverse-charge inputs are recognised automatically. Try it free.