Landungsbrücken

Hamburg-Hansa tax office

VAT booklet

A sales tax book provides certain basic records for sales tax and is to be kept in principle by all entrepreneurs who operate a travel trade (outpatient trade). Businesspeople run a travel business when they sell or offer goods or...

A sales tax book provides certain basic records for sales tax and is to be kept in principle by all entrepreneurs who operate a travel trade (outpatient trade). Businesspeople run a travel business when they sell or offer goods or services in markets, on public roads or from door to door.

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Address and contact information

Address

Hamburg-Hansa tax office
Steinstraße 10 20095 Hamburg

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Phone

115

Facility info

Mensch in einem Rollstuhl Accessible

Public transport

U-/S-/R-Bahnen/Busse Hauptbahnhof, U1/Busse 2/3/16/X35/112 Steinstraße,

Important notes

Prerequisites

  • Residence in Hamburg
  • Personal appearance of the applicant
  • Company already registered with the tax office. For newly founded companies see links

Documents required

  • Identity card or passport with confirmation of registration as proof of residence in Hamburg
  • Travel trade card if required (see links)

Please note

The sales tax booklet is issued in Hamburg by the start-up office of the Hamburg-Hansa tax office.

An exemption from the obligation to keep the VAT booklet applies to entrepreneurs who:

  • operate a commercial branch in Germany and duly comply with the record-keeping obligations or
  • trade in newspapers and magazines or
  • are legally obliged to keep books or to keep books of their own free will

In these cases, the tax district of the Hamburg-Hansa tax office issues a corresponding certificate after making an appointment by telephone.

The information and acceptance office of the Hamburg-Hansa tax office is responsible for checking the proper management of sales tax records, setting deadlines for submission and issuing follow-up records.

A travel trade card is generally required to operate an outpatient business (see links).

Procedure & Fees

Processing time

If all documents are complete, the sales tax book will be issued immediately.

Fees

No

Legal notes

Legal basis

Section 22 (5) of the Sales Tax Act and Section 68 of the Sales Tax Implementation Ordinance

Downloads & Links

Related services

Links on the Internet

Public Service Disclaimer

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