German VAT number for Amazon sellers: tax number vs VAT ID

Do you sell on Amazon.de from outside Germany? "German VAT number" means two different numbers: the tax number (Steuernummer), which the tax office issues when you register, and the VAT ID (USt-IdNr.), which the Federal Central Tax Office (BZSt) issues on application. Marketplaces such as Amazon ask for the VAT ID because a rule in German law affects them directly.

Last updated: 27 October 2026

In short

Order: Register with the tax office first; the BZSt issues the VAT ID based on the tax office's data.
Delivery: The BZSt sends the VAT ID by post only, not by email or phone.
Home number: The marketplace has to record the number the BZSt issued under § 27a UStG, not a foreign one.

What is the tax number, and who issues it?

You receive the tax number from the tax office that registers you. For businesses based abroad, that is the central office for your country under the UStZustV (for example Finanzamt Hannover-Nord for the UK, Finanzamt Bonn-Innenstadt for the USA). You apply with the official form for non-resident businesses; see German VAT registration for Amazon sellers based outside Germany. The tax number appears on your returns and on letters from the tax office.

What is the VAT ID, and how do I apply for it?

The BZSt issues the German VAT ID on application to businesses (§ 27a (1) UStG). It is a stand-alone number in addition to the tax number. The BZSt names, among other uses, deliveries of goods to other EU countries and the acquisition of goods from other EU countries. The application contains name, address and the tax number under which you are registered (§ 27a (1) UStG).

How to apply, according to the BZSt:

With the registration: For foreign businesses, you can request the VAT ID directly while registering at the tax office.
Online: An online form is available in the BZSt download area (in German only). After you submit it, the BZSt compares your data with the data from the tax office and gives you an immediate status message.
In writing: Your letter has to contain the name and address of the company, the tax office and the tax number under which the company is registered for VAT.

A foreign business must be registered in Germany before it can apply. Some weeks can pass between the arrival of your registration at the tax office and the transfer of the data to the BZSt, so register in good time.

Why Amazon asks for it

In the cases in which a marketplace operator can be liable under § 25e (1) UStG, the statute requires it to record, for deliveries where the transport begins or ends in Germany, among other things the seller's VAT ID issued by the BZSt and, where known, the tax number (§ 22f (1) UStG). The operator is liable for tax that the seller does not pay on those deliveries; this does not apply where the marketplace itself is treated as the supplier (§ 25e (1) UStG), as for sales by sellers based outside the EU to private customers with goods shipped within the EU (§ 3 (3a) UStG). It is not liable if the seller held a valid VAT ID from the BZSt at the time of the delivery, unless the operator knew or should have known that the seller does not meet its tax obligations (§ 25e (2) UStG). This is the legal background to why marketplaces ask for the German VAT ID (§ 25e (1), (2) UStG). We do not know, and this page does not say, which exact fields a marketplace shows in your account.

What this page does not cover

Whether you owe German VAT at all depends on your case. This page is about sellers who sell from stock in Germany. If you ship goods from abroad directly to customers in Germany, import rules apply that this page does not explain; ask your tax adviser.

Which mistakes happen often?

Mixing up the two numbers. The tax number is not a VAT ID and the other way round.
Applying for the VAT ID before the registration. The BZSt cannot issue it before the tax office has registered you and sent the data.
Waiting for an email. The VAT ID is sent by post.
Entering a UK, US or other foreign VAT number where the German number is required.
No representative. Sellers based outside the EU and the EEA have to name a representative in Germany with the application (§ 22f (1) UStG).

How VAT GPT helps

You get the numbers from the tax office and the BZSt, as described above. After that VAT GPT calculates the VAT from your Amazon report. In three steps:

Upload the CSV: VAT GPT reads the Amazon VAT Transactions Report as CSV and sorts each sales row by country and tax procedure; it shows you the totals for Germany. Which rows belong in your own return is for you and your tax adviser to check.
Personal details: You choose the federal state and enter your tax number as shown on documents from your tax office; VAT GPT recognises the tax office from the tax number, and you can change it from a list.
Send: Sending the advance VAT return via ELSTER is part of VAT GPT Pro.

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 is the difference between the tax number and the VAT ID? The tax office issues the tax number when it registers you. The BZSt issues the VAT ID on application, as a stand-alone number in addition to the tax number.

Which do I need for Amazon.de? The German VAT ID is the number the marketplace has to record (§ 22f (1) no. 3 UStG); the tax number, where known, as well (§ 22f (1) no. 4 UStG).

Can I use my UK VAT number? The number to be recorded is the one the BZSt issued under § 27a UStG. A number from another country is not that number.

How long does it take? The BZSt names a period of some weeks between receipt at the tax office and transfer to the BZSt for new registrations. We cannot give you a firm date.

How is the VAT ID sent? By post only.

Can I apply for the VAT ID without being registered? According to the BZSt, a foreign business must be registered in Germany before applying.