Sales tax identification number (VAT Reg.)

Prerequisites

You will receive the VAT ID number as

• Entrepreneurs within the meaning of the Value Added Tax Act (§ 2 UStG) or
• other legal person, if you need the number for intra-Community acquisitions.

Documents required

No

Please note

Every entrepreneur can apply for a VAT ID no. put.

To apply for a VAT ID no. the following options are available:

1. When starting a new company: The issuance of a VAT ID no. can be requested directly from the responsible tax office. In the questionnaire on tax registration, which new founders submit to the responsible tax office, an appropriate box must be ticked for this purpose. This application will be forwarded to the Federal Central Tax Office together with the necessary information about the registration for the purposes of sales tax.
2. Application via the Internet: see links for the application form. The service is available daily from 5:00 a.m. to 11:00 p.m.
3. Written application: The written application must be sent to
   • Federal Central Tax Office
   • Saarlouis office
   • 66738 Saarlouis
   • Fax: + 49- (0) 228-406-3801

The announcement of a newly allocated or an already existing, valid VAT ID number. takes place exclusively by post, in principle, to the address of the entrepreneur concerned. If a corresponding power of attorney exists, the notification is made to the authorized representative, e.g. B. a tax advisor.

Deadlines

You must be given this number before you participate in the trade of goods and services within the European Single Market for the first time. Therefore, submit your application in good time.

Procedure

You can apply for your VAT ID number online or in writing.

If you wish to submit the application online:

• Access the form "Application for the issuance or reissuance of an already issued VAT identification number" in the form management system (FMS) of the Federal Finance Administration.
• Follow the instructions and submit the online application.
• You will receive your VAT ID number by post.

If you wish to submit the application in writing:

• Write a letter, send an email, or fax to the Federal Central Tax Office requesting a VAT identification number. Your application must include your name and address, the responsible tax office, and the tax number under which you are registered for VAT purposes.
• You will receive your VAT ID number by post.

You can also apply for a VAT identification number (VAT ID number) as part of the tax registration process at the relevant tax office, for example, when you register a new business. To do this, you indicate on the "Questionnaire for Tax Registration" that you require a VAT ID number. In this case, the number will also be sent to you by mail by the Federal Central Tax Office.

Processing time

The processing time depends on the individual case.

Fees

No

Legal remedies

None.

Legal basis

Section 27a Value Added Tax Act


https://www.gesetze-im-internet.de/ustg_1980/__27a.html