How to find your German tax number (Steuernummer)

In short

• Several are possible: each type of tax can have its own tax number, for example income tax and VAT.
• Not the same: tax ID (issued once, for life) and VAT ID (from the BZSt, besides the tax number) differ.
• Moving: if you move to the area of another tax office, your tax number changes.

Where do I find my tax number?

The tax office gives you the tax number. When you get a new one or it changes, the tax office informs you by post (NRW tax administration). After that you find it here:

• On the tax assessment notice: the ELSTER help shows a sample notice; the tax number is at the top left, behind the word "Steuernummer". The look of a notice can differ slightly by federal state or type of tax.
• In letters from your tax office: in a letter it is on the first page; as a rule it is on every letter, notice or other document you receive from the tax office (NRW tax administration).

The tax office usually assigns a tax number when you file a first tax return or after a move, when it announces who is responsible (ELSTER help). If you have no letter yet, see "No tax number yet?" below.

Which of my tax numbers do I need?

Different numbers on different letters are not a mistake: a separate tax number can be assigned for each type of tax (ELSTER help). The NRW tax administration gives the example that your income tax return is processed under a different tax number than the VAT of your business.

Use the number from the letter or notice for the type of tax you are dealing with: for the VAT of your business, the number under which the tax office handles it. As a rule an invoice must show either the tax number the tax office assigned to you or your VAT ID (§ 14 (4) sentence 1 no. 2 UStG). An invoice of up to 250 euros (small-amount invoice) needs neither (§ 33 UStDV), except for supplies under §§ 3c, 6a and 13b UStG; for an intra-Community supply and for a service to a business in another EU country (§ 3a (2) UStG) your VAT ID belongs on the invoice (§ 14a (1) and (3) UStG).

No tax number yet? How to get one

You only get a tax number if a file has been created for you at the tax office – for example because you have a business and have to file a VAT or trade tax return (NRW tax administration).

If you have started a business, you send the tax registration questionnaire to the tax office. If the tax office has not yet assigned you a tax number, you can first register in ELSTER with an e-mail address only, with no letter being sent; on that basis you can send the questionnaire. Tax returns are not possible at first – once the tax office has assigned you a tax number, you unlock all the functions of a full user account (ELSTER help). The steps in detail: Applying for a tax number and the tax registration questionnaire for sole proprietors.

What is the difference between tax number, tax ID and VAT ID?

The ELSTER help points out that the tax number is independent of the identification number and should not be confused with it. How to apply for a VAT ID: Applying for a German VAT ID at the BZSt.

How is a tax number built?

The format depends on the federal state. For each state, the ELSTER help gives the standard scheme of the states and the unified federal scheme (F = digit of the tax office number, B = district number, U = personal distinguishing number, P = check digit). Mein ELSTER needs the number entered in the standard scheme of the states. Some examples:

For a Hessian tax number, do not forget the leading "0" in the standard scheme (ELSTER help). You can tell from the number which tax office is responsible for you; in North Rhine-Westphalia the first of the four digits of the office number stands for the federal state (NRW tax administration). The full table for all states is in the ELSTER help.

Which mistakes come up often?

• Entering the tax ID instead of the tax number. The tax ID is a separate number for life, not the same as the tax number.
• Taking the number of another type of tax. Income tax and VAT can run under different tax numbers.
• Still using the old number after a move. If you move to the area of another tax office, the tax number changes.
• Dropping the leading "0" for Hessen. It belongs to the standard scheme of the states.
• Waiting for a number nobody has applied for. Without a file at the tax office there is no tax number; when starting a business, the questionnaire starts it.

How VAT GPT helps you with this

Once you have found your tax number, you enter it in your personal details in VAT GPT. VAT GPT checks the entry for length and check digit by federal state. If you do not have one yet, you fill in the tax registration questionnaire for sole proprietorships directly in VAT GPT and send it to the tax office to get your tax number.

After that it takes three steps:

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

There are 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

Where do I find my tax number? On the tax notice at the top left, behind the word "Steuernummer", and on the first page of letters from your tax office (ELSTER help; NRW tax administration).

Is the tax number the same as the tax ID? No. The tax ID is issued once in a lifetime and valid permanently; the tax office assigns the tax number when needed, it can change, and you can have several (NRW tax administration).

Can I have several tax numbers? Yes. A separate one can be assigned for each type of tax (ELSTER help).

I have no notice yet. How do I get a tax number? If you have started a business, with the tax registration questionnaire. Without a business you get a tax number, for example, when you have to file an income tax return or file one voluntarily (NRW tax administration).

Does my tax number change when I move? If you move into the area of another tax office, it changes automatically (NRW tax administration).

Does the tax number have to be on my invoice? As a rule an invoice must show either the tax number or the VAT ID of the supplier (§ 14 (4) sentence 1 no. 2 UStG). Exceptions: a small-amount invoice of up to 250 euros needs neither (§ 33 UStDV, not for §§ 3c, 6a and 13b UStG); for intra-Community supplies and services to businesses in other EU countries the VAT ID must be on it (§ 14a (1) and (3) UStG).

Further reading

• Applying for a tax number: tax registration questionnaire online
• Tax registration questionnaire for sole proprietors
• Applying for a German VAT ID at the BZSt
• ELSTER certificate: registration step by step

Not tax advice: the content does not replace individual advice.

Sources

• ELSTER help: where is my tax number? (in German)
• NRW tax administration: tax number (in German)
• BZSt: assignment of the VAT ID (in German)
• § 14 UStG (in German)
• § 14a UStG (in German)
• § 33 UStDV (in German)