Hamburg-Hansa tax office

Sales tax, taxation of outpatient traders

Entrepreneurs operating a traveling business must apply for a VAT booklet from the relevant authority before commencing operations.

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

  • Residence in Germany
  • Personal appearance required when submitting the application

Documents required

  • Identity card or passport
  • Registration certificate to prove residence
  • Itinerant trader's license, if available

Please note

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

Deadlines

The issuance of a VAT booklet must be applied for before the commencement of business activities.

Procedure

None

Processing time

Not specified

Fees

The VAT booklet is issued free of charge.

Legal remedies

None

Legal basis

Section 22 Paragraph 5 of the Value Added Tax Act (UStG)


https://www.gesetze-im-internet.de/ustg_1980/__22.html

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: 11.04.2026