Applying for a German VAT ID (USt-IdNr.) at the BZSt

You apply for the German VAT ID (Umsatzsteuer-Identifikationsnummer, USt-IdNr.) at the Federal Central Tax Office (BZSt): when founding, in the tax registration questionnaire, later online or in writing (§ 27a (1) UStG). The condition: your tax office has registered you for VAT and sent your data to the BZSt. It is free of charge and arrives by post only.

Last updated: 27 October 2026

In short

Waiting time: First the tax office sends your data; the BZSt says a few weeks, but names no fixed period.
One number: per business, even with several trades or self-employed activities.
Invoices: Tax number or VAT ID; intra-EU supplies and § 3a (2) UStG services to other EU states: both IDs.

What do I need a VAT ID for?

The BZSt says: businesses that supply or receive goods and services within the European single market need a VAT ID to handle them. It names, among others, these cases:

You supply goods to the rest of the EU (intra-Community supply).
You acquire goods from the rest of the EU (intra-Community acquisition).
You use services from a business established in the rest of the EU.
You provide taxable services in the rest of the EU for which the recipient owes the tax.

The VAT ID has to be stated, among other things, in the EC Sales List (Zusammenfassende Meldung) and is needed to confirm a VAT ID (BZSt). It is a separate number that the BZSt issues to businesses in addition to their tax number. As a small business (Kleinunternehmer, § 19 UStG) you are still a business owner and can apply for the VAT ID (§ 27a (1) sentence 1 UStG); the law issues it on application and does not require every business to have one. Whether you need one in your case, ask your tax office or tax adviser. The difference between the numbers: How to find your German tax number.

What is the condition? Registration at the tax office

The BZSt only issues the VAT ID if your status as a business owner within the meaning of § 2 UStG is shown when you apply. The tax office provides that proof by sending the required data to the BZSt – as a rule automatically with the registration of the business. Only after that can the number be issued, and that can take some time (BZSt).

If the data the tax office sent is wrong or incomplete, contact your tax office: the BZSt uses the data held there and cannot correct or add to it.

Way 1: apply in the questionnaire when founding

When you found a business you can apply for the VAT ID directly through the tax office: you tick the corresponding box in the tax registration questionnaire. The tax office forwards the application automatically to the BZSt. Between receipt at the tax office and the forwarding, a few weeks can pass; the BZSt therefore recommends completing the tax registration in good time. More on the questionnaire: Tax registration questionnaire for sole proprietors and Applying for a tax number.

Way 2: apply online at the BZSt

The BZSt download area has a form for applying online. According to the BZSt you enter:

the tax office responsible for taxing your business,
the tax number under which your business is registered,
the legal form of the business,
for sole proprietors, the surname, first name and date of birth of the taxpayer (for other legal forms, the business name and the postcode and town of its seat).

After sending, the data is compared automatically with the data the tax authorities sent to the BZSt, and you get feedback on the state of processing straight away. If you do not have the tax number to hand: How to find your German tax number.

Way 3: apply in writing

The law provides for a written application, stating name, address and the tax number under which you are registered for VAT (§ 27a (1) UStG). The BZSt names as required details: name and address of the business, the tax office where the business is registered for VAT purposes, and the tax number. Address: Bundeszentralamt für Steuern, Dienstsitz Saarlouis, 66738 Saarlouis.

What does the VAT ID cost, how does it arrive and how long is it valid?

Cost: none. The VAT ID is issued only by the BZSt, and the BZSt charges no fee.
Notification: only by post, as a rule to the address the tax office holds for the business. When you apply online, it is sent only to the business itself.
Validity: it begins on the date of the notice of issue. It ends when you ask the BZSt to end it or the tax office no longer registers the business for VAT purposes. The tax office can also limit it if there are serious signs or proof that it is used to endanger VAT revenue (§ 27a (1a) UStG).
One number: even with several trades or self-employed activities you get only one VAT ID for the whole business.

A business established abroad and not yet registered at a German tax office first contacts the responsible tax office for VAT registration and can apply for the VAT ID there in the questionnaire (BZSt).

Which mistakes come up most often?

Applying too early. Without registration at the tax office and the data transfer to the BZSt, no number can be issued.
Address data that does not match. The BZSt compares your details with its address records; compare them first with your latest tax notice or the letter giving your tax number. If the data differ or have changed, contact your tax office.
Expecting the number by e-mail or phone. The BZSt communicates it by post only, for legal reasons.
Mixing up tax number and VAT ID. The VAT ID comes from the BZSt, the tax number from the tax office; either can be on the invoice, at least one must be (§ 14 (4) sentence 1 no. 2 UStG); for intra-Community supplies and for services to businesses in other EU countries the VAT ID must be on it (§ 14a (1) and (3) UStG).
Applying for one number per trade. There is only one VAT ID for the whole business.

How VAT GPT helps

Are you just starting out? In the tax registration questionnaire for sole proprietorships in VAT GPT you tick that you want to apply for a VAT ID; the questionnaire goes to your tax office, which forwards the application to the BZSt. If you already have your VAT ID, you enter it in your personal details; VAT GPT checks the format (DE and nine digits, with a check digit).

After that it takes three steps:

Upload: You upload your Amazon or eBay CSV reports and your invoices. The AI reads amounts, countries and tax rates.
Check: VAT GPT breaks down the VAT for Germany and the EU (OSS) and prepares the advance return, monthly or quarterly. You check and confirm.
Send: With VAT GPT Pro, the advance return goes via ELSTER directly to the tax office.

There is Free (basic features, free of charge), Go (30 days free with all Pro features) and Pro (€49 per month or €444 per year, each including VAT). Try for Free Now

Frequently asked questions

What does the VAT ID cost? Nothing: the BZSt charges no fee.

How long until I have the number? That depends on when your tax office sends the data to the BZSt – the BZSt speaks of a few weeks. It does not name a fixed deadline.

Can I get the VAT ID by e-mail? No. For legal reasons the BZSt communicates it by post only.

Must I apply in writing? The law names the written form (§ 27a (1) UStG); the BZSt also offers an online form, and when founding you can use the questionnaire.

Do I need the VAT ID for invoices? Not always: as a rule an invoice must show either the tax number or the VAT ID (§ 14 (4) sentence 1 no. 2 UStG). For an intra-Community supply and for a service to a business in another EU country (§ 3a (2) UStG) you must state your VAT ID and the customer's (§ 14a (1) and (3) UStG).

Do I get a separate number for each trade? No, only one for the whole business.

I have forgotten my VAT ID. What now? After you fill in and send the application form, the BZSt sends you the number again by post; your VAT ID stays in place.