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 services in markets, on...
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.
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 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 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).
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
Address and contact information
Address
Hamburg-Hansa tax office
Steinstraße 10 20095 Hamburg
Send email
Phone
Opening hours
Mon - Tue 8 a.m. - 2 p.m., Thurs 8 a.m. - 5 p.m., closed on Wednesdays and Fridays
Facility info
Accessible |
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.
Public transport
U- / S- / R-Bahn / Busses Hauptbahnhof, U1 / Busses 2/3/16 / X35 / 34/112 Steinstraße,
Keywords: Exemption from keeping the VAT booklet Travel business card Outpatient trade - VAT booklet VAT booklet, consisting Extend the VAT booklet
Last updated: 25.04.2024