How do I get a VAT ID number?

Mini series: All about the VAT ID number – part 5.

In this multi-part series of articles, we would like to introduce you to what a VAT ID (USt-ID) is. In addition, we would like to cover interesting and worth knowing topics around the topic of USt-ID and shed some light on the subject.

We hope you enjoy reading!

Who is eligible to apply for a VAT ID number?

Basically, two groups are eligible to apply for a VAT ID No:

    1. All entrepreneurs within the meaning of § 2 UStG and
    2. legal persons who are not entrepreneurs or who do not acquire the goods for their business, if they require the VAT ID No. for intra-Community acquisitions

Where can I submit an application for the VAT ID No.?

This depends on whether you apply for the VAT ID No. when you set up your company or later.

Formation of a new company.

When you start a new company, you can apply for a VAT ID number directly to the relevant tax office. This is done directly in the tax registration questionnaire that you, as a new company founder, submit to your responsible tax office. All you have to do is tick the appropriate box in the questionnaire.

Application via the Federal Central Tax Office (BZSt).

For online applications, the Federal Central Tax Office also provides you with a corresponding form via the Form Management System (FMS).

Further information.

Further information can also be found on the pages of the BZSt: [link]