Hamburg.deHamburg ServiceSales tax, taxation of outpatient tradersHamburg-Hansa tax office

Hamburg-Hansa tax office

Sales tax, taxation of outpatient traders

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Detailed description

Outpatient traders are entrepreneurs who offer their goods in Germany
  • Markets,
  • public roads or
  • from house to house
Outpatient traders are obliged to keep a sales tax book according to the official form and record their sales and input tax there.  

Information

Prerequisites

Before starting the outpatient activity, a sales tax booklet must be requested personally from the Hansa tax office.

Documents required

  • ID card or passport
  • Registration certificate

Please note

The Hamburg-Hansa tax office is responsible for the taxation of outpatient traders.

Fees

No

Legal basis

Section 22 (5) of the Sales Tax Act (UStG).

Address and contact information

Hamburg-Hansa tax office

Mon - Tue 8 a.m. - 2 p.m., Thurs 8 a.m. - 5 p.m., closed on Wednesdays and Fridays

FA Hansa Postfach 10 22 44, FA Mitte Postfach 10 22 46, FA f. Steuererhebung Postfach 10 60 26. PLZ alle Postfächer 20015 Hamburg. Briefkasten vorhanden. Bei der ersten Leerung des Tages wird als Eingang das Datum des vorherigen Werktages (Samstag kein Werktag) auf den Schreiben vermerkt.

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Last updated: 22.03.2025