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Applying for the assignment of a VAT identification number

If you wish to trade in goods and services within the EU, you must apply for a VAT identification number.

Description

Your VAT identification number (USt-IdNr.) clearly identifies your undertaking. You will also need a VAT identification number if you pursue commercial or professional activities on a self-employed basis and wish to trade as an entrepreneur in goods and services within the European single market.

The Federal Central Tax Office will also issue a VAT identification number to legal entities which are not entrepreneurs or which are purchasing items not for their undertaking, if they require one for intra-Community purchases. In the case of tax group arrangements in accordance with § 2(2)(2) of the VAT Act (UStG), a separate VAT identification number will be issued for each legal entity on request.

Prerequisites

Sie erhalten die USt-IdNr. als

  • Unternehmer im Sinne des Umsatzsteuergesetzes (§ 2 UStG) oder
  • sonstige juristische Person, wenn Sie die Nummer für innergemeinschaftliche Erwerbe benötigen.

Procedure

A VAT identification number can also be issued as part of the tax registration process at the relevant tax office. The corresponding box must be ticked in the tax registration form. In this case as well, the number will be sent by post.

You can apply directly to the Federal Central Tax Office for your VAT identification number (USt-IdNr.).

Online:

  • Go to the webpage and follow the in-structions
  • In writing: send a letter, email or fax stating that a VAT identification number needs to be issued. Your application must contain your name, address and tax identification number under which your VAT arrangements will be con-ducted.
  • In both cases, your VAT identification number (USt-IdNr.) will be sent to you by post.

Deadlines

The application for the number must be submitted early enough so that the number is provided to the entrepreneur before they start any intra-Community trading in goods.

Processing time

1 week

Required documents

  • Required document, Bavaria-wide: Required Documents

    none

Online transactions

Fees

N/A

Legal bases

Related issues

Status: 20.04.2021

Responsible for editing: Bundesministerium der Finanzen

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