Hamburg-Hansa tax office

VAT booklet

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 generally issued in Hamburg by the start-up office of the Hamburg-Hansa tax office.

An exemption from the obligation to keep the sales tax book applies to entrepreneurs who:

• operate a commercial branch in Germany and properly comply with the recording obligations or
• run an online business or
• deal in newspapers and magazines or
• are required by law to keep books or keep books voluntarily.

The assessment district of the Hamburg-Hansa tax office responsible for all itinerant traders based in Hamburg will issue a corresponding certificate on request in these cases.

The examination and extension of issued sales tax books takes place either during normal office hours in the information and acceptance office of the Hamburg-Hansa tax office or by post in the assessment district responsible for itinerant traders.

In principle, an itinerant trade license is also required to operate an itinerant trade (except for trade at weekly markets).

(see links).

Processing time

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

Fees

No

Legal basis

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