Tax number in Germany: applying with the tax registration questionnaire online

You apply for a tax number (Steuernummer) in Germany with the electronic tax registration questionnaire (Fragebogen zur steuerlichen Erfassung), sent to your tax office within one month after you start. Since 1 January 2021 this must be done electronically, unprompted; the tax number then comes by post.

Last updated: 30 October 2026

Current deadlines (as of 30 October 2026)

Registration questionnaire: within one month after you start the activity (§ 138 (4) AO); if you start in November 2026, you file it in December 2026.
Small business limits: total turnover of 25,000 euros in the previous year and 100,000 euros in the current year (§ 19 (1) UStG); for 2027 your 2026 turnover counts.
First VAT return: it is only possible once you have the tax number; the deadlines are in File the VAT return online.

What this means for you: Apply early: the deadline is one month, and without a tax number you cannot send your first VAT return.

In short

Trade (e.g. online selling): You also notify the trade office (Gewerbeamt); the questionnaire goes to the tax office too.
Freelancers: You notify the tax office directly of the start, also with the questionnaire.
Form: electronic, for example via Mein ELSTER; paper only on application in cases of undue hardship.

How do I get a German tax number and a VAT ID for a new business?

You need two different numbers. The tax number (Steuernummer) comes from your tax office after you send the "questionnaire for tax registration"; anyone who starts a trade or a freelance activity must report it, traders via the trade office first (§ 138 para. 1 AO). The VAT ID (Umsatzsteuer-Identifikationsnummer) is issued on request by the Federal Central Tax Office (BZSt) to businesses (§ 27a para. 1 UStG). To get a VAT number (USt-IdNr.), see how to get a VAT number in Germany.

What this means for you: The tax number comes first and the VAT ID second, because the VAT ID application must state the tax number under which you are registered for VAT (§ 27a para. 1 UStG).

What is the tax number, and where do I find it?

In principle every case handled by a tax office receives a tax number, and the tax office tells you what it is. How many digits it has differs from federal state to federal state. The competent tax office usually assigns it when you file a first tax return or after a move; a separate tax number can be assigned for different types of tax. For a new business you apply for it with the tax registration questionnaire – more on this below.

On a notice (Bescheid) the tax number appears at the top left, after the word “Steuernummer”; the look of the notice can differ slightly depending on the federal state or type of tax. It is independent of the tax ID and should not be confused with it. In Mein ELSTER you enter it according to the standard scheme of the federal states; for a tax number from Hesse the leading 0 is part of it.

What this means for you: Look for “Steuernummer” at the top left of any tax office notice; the tax ID is a different number.

Who submits the questionnaire, and by when?

Prerequisite: You start a trade, a self-employed (freelance) activity or an agricultural and forestry activity.
Trade (for example online selling): You report the start of your trade at the same time to the trade office (§ 14 GewO). The municipality informs the tax office. In addition you give the tax office the information that matters for tax – that is the tax registration questionnaire.
Freelance activity: You notify the tax office directly of the start of the activity, also with the questionnaire.
Deadline: within one month of the start (§ 138 para. 4 AO). Do not wait for mail from the tax office: the questionnaire must come unprompted.
Form: electronic, in the officially prescribed data set. Paper works only if the tax office waives it on application because of undue hardship.
Competent tax office: This depends on the place where your business is managed.

Three numbers that are often confused

Number	Issued by	Used for
Tax identification number (Steuerliche Identifikationsnummer, Steuer-ID)	Federal Central Tax Office (BZSt), for natural persons	your personal number, not your business's
Tax number (Steuernummer)	your tax office, after the questionnaire	for your business, for example for advance returns and tax returns
VAT identification number (Umsatzsteuer-Identifikationsnummer, USt-IdNr.)	BZSt, in addition to the tax number	for trading in the EU and, for example, for registering for the One-Stop Shop (OSS)

What this means for you: Start the questionnaire in your first month of business and do not wait for a letter.

What does the questionnaire ask?

The official ELSTER filling-in guide divides the most important parts like this:

Information for setting the prepayments: your expected income for the year of opening and the following year. From this the tax office sets prepayments – so estimate realistically.
Method of determining profit: Anyone who, for example, must keep books under commercial law determines the profit with a balance sheet; in principle this also applies with more than €800,000 of turnover or more than €80,000 of profit in a year (§ 141 AO). Other traders and freelancers can use the income surplus statement (Einnahmenüberschussrechnung, EÜR) – more on this under Preparing and filing the EÜR.
Wage tax (Lohnsteuer): only if you have employees.
VAT: expected sales in the current year and the following year, small business regulation yes or no, expected payable tax, taxation on the basis of agreed consideration (Soll-Versteuerung) or on the basis of payments received (Ist-Versteuerung), and whether you need a VAT ID number.

What this means for you: Have your expected turnover, profit and VAT figures ready before you open the form.

Which limits matter when I fill in the questionnaire?

Limit	Amount	What it decides	Source
Small business: previous year	up to €25,000	VAT-exempt as small business owner	§ 19 (1) UStG
Small business: current year	up to €100,000	VAT-exempt as small business owner	§ 19 (1) UStG
Binding after waiver	at least 5 calendar years	regular taxation after waiving the small business regulation	§ 19 (3) UStG
Total turnover	more than €800,000 a year	bookkeeping duty for traders (not freelancers), from the year after the tax office's notice; for traders also the limit for Ist-Versteuerung (previous year)	§ 141 AO
Profit from a trade	more than €80,000 a year	bookkeeping duty for traders, from the year after the tax office's notice	§ 141 AO
Tax of the previous year	more than €9,000	monthly advance returns instead of quarterly	§ 18 (2) UStG
Tax of the previous year	up to €2,000	the tax office may release you from advance returns	§ 18 (2) UStG

What this means for you: Compare your expected figures with this table; they decide small business status, how you determine profit and how often you file.

Small business owner: yes or no?

In the year of founding your sales as a small business owner (Kleinunternehmer) are VAT-exempt as long as your total turnover does not exceed €25,000; the sale with which you exceed the limit is already subject to regular taxation. From the following year the rule is: previous year no more than €25,000 and current year no more than €100,000.

As a small business owner you generally do not submit an advance VAT return or a VAT return, generally do not pay VAT over, can regularly not deduct input VAT, and must not write invoices that show VAT. Exception: for certain purchases, for example services for which you owe the tax as the recipient, or intra-Community acquisitions, you owe the VAT anyway.

If you waive the small business regulation, you are bound to regular taxation for at least five calendar years. VAT return for a small business in Germany: do I have to file? explains when you file an advance return as a small business owner anyway.

What this means for you: Tick “small business” only if you expect to stay under €25,000 in the founding year; waiving it binds you for five years.

Soll or Ist taxation, and what about the VAT ID number (USt-IdNr.)?

Agreed consideration (Soll), the normal case: You declare the VAT for the period in which you delivered or performed – regardless of when payment arrives; advance payments already in the period in which you receive them.
Payments received (Ist), on application: The tax arises only when payment arrives. Freelancers with an income surplus statement get this without a turnover limit, traders only with total turnover in the previous year of no more than €800,000; in the year of founding, total turnover extrapolated to the year counts.

Apply for the VAT ID number (USt-IdNr.) at the same time

If you state in the questionnaire that you need a VAT ID number, the tax office forwards the application to the BZSt after registering you for VAT. You need it, for example, for VAT-exempt supplies to businesses in other EU countries and for registering for the OSS.

What this means for you: Choose Soll or Ist deliberately, and tick the VAT ID box now if you will sell to EU businesses or join the OSS.

What does the route via ELSTER look like?

Register your trade, if you operate a trade (§ 14 GewO).
Register with ELSTER: you must be registered there to submit the questionnaire. With the certificate from this registration you can at first only transmit the questionnaire.
Fill in the questionnaire online and send it electronically to the tax office within one month.
Receive the tax number by post.
Afterwards convert the registration into a full user account so that you can transmit returns and advance returns.

With regular taxation the advance returns start from now on, each by the 10th day after the end of the period – dates and exceptions: Submitting the advance VAT return online.

What this means for you: Register with ELSTER first; the questionnaire is the only thing the first certificate lets you send.

What is the difference between the tax number and the VAT ID?

Tax registration in Germany gives you two different numbers, from two different offices.

Tax number (Steuernummer): issued by your tax office (Finanzamt) for your business. You get it by sending the tax registration questionnaire; the tax office posts the number to you after checking it. ELSTER names no fixed processing time. More: How long does a German tax number take?.
VAT ID (USt-IdNr.): issued by the Federal Central Tax Office (BZSt) in addition to the tax number. When you start, tick the box in the questionnaire that you need one; after registering you for VAT, the tax office forwards your application to the BZSt. Later you can apply at the BZSt itself; under § 27a (1) UStG the application is in writing and states your tax number. Steps and cost: Apply for a German VAT ID (USt-IdNr.) at the BZSt.

You need the tax number for every business. You need the VAT ID for trading with businesses in other EU countries and for registering for the OSS. On an invoice you state either one (§ 14 (4) no. 2 UStG). Which number goes where: Tax number vs tax ID in Germany.

What this means for you: The tax number is for your tax office, the VAT ID is for EU trade; most online sellers want both.

Can I get a provisional tax number?

The application for the tax number is the tax registration questionnaire. The ELSTER texts on starting a business and on the questionnaire that we checked contain no separate application for a "provisional" tax number. Whether your tax office gives you something in writing while you wait, you can only ask there.

What you need to know while you wait: an invoice must state the tax number issued to you by the tax office or the VAT ID issued by the BZSt (§ 14 (4) no. 2 UStG). If you have neither, speak to your tax office before larger invoices. You can apply for the VAT ID together with the questionnaire (see above). At the BZSt itself you apply in writing and state the tax number under which you are managed for VAT (§ 27a (1) UStG).

What this means for you: There is no separate provisional application; ask your tax office what you may put on invoices while you wait.

Which mistakes happen often?

Waiting for a letter from the tax office. The questionnaire is due unprompted within one month.
Confusing tax ID and tax number. The tax ID is personal; the tax office issues the tax number for your business after the questionnaire.
Estimating unrealistically. The expected income is used to set the prepayments.
Overlooking the €25,000 limit in the year of founding. The sale that exceeds it is already taxable in the regular way.
Waiving the small business regulation lightly. The waiver binds you for five years.
Forgetting the VAT ID number. Without it, no registration for the OSS and no VAT-exempt supply to EU businesses.

What this means for you: Send on time, estimate honestly, and decide small business status and VAT ID before you click send.

How does VAT GPT help with the questionnaire?

VAT GPT works in three steps: Upload – check – send. For the tax registration questionnaire that means:

Fill in: In VAT GPT you fill in the tax registration questionnaire for sole proprietorships.
Check: You check and confirm your details.
Send: VAT GPT sends the questionnaire to the tax office; the tax number comes by post.

The questionnaire is free in VAT GPT: you sign up or log in, fill it in and send it to the tax office via ELSTER, also on the Free plan, no Pro needed.

After that you carry on in the same account: upload Amazon and eBay reports and invoices, check the result and send with VAT GPT Pro – for the advance VAT return, OSS return, annual VAT return, EÜR and the trade tax and income tax returns. All in one place. There is Free (basic features, free of charge), Go (30 days free with all Pro features) and Pro. Try for Free Now

What this means for you: You can file the questionnaire without Pro and keep the same account for your later returns.

Frequently asked questions about the tax number

What is the tax registration questionnaire? The form with which you report to the tax office that you are starting a trade, a self-employed or an agricultural and forestry activity and give the details that matter for tax. Since 1 January 2021 you use it to apply for the tax number for your business – electronically.

Where do I find my tax number? On a notice from the tax office, at the top left after the word “Steuernummer”. The tax ID is a different number.

How long does it take until I get the tax number? The tax office sends it to you by post after checking the questionnaire. ELSTER does not state a fixed processing time.

Do I need a trade registration as a freelancer? The trade registration under § 14 GewO concerns trades. Anyone who starts a freelance activity notifies the tax office – with the tax registration questionnaire.

Do I have to submit the questionnaire as a small business owner too? Yes. The small business regulation is a statement in the questionnaire, not an exception from it.

By when must the questionnaire be with the tax office? Within one month after you start your activity.

Can I submit the questionnaire on paper? Only if the tax office, on your application, waives electronic transmission because of undue hardship.

What is the difference between the tax number and the VAT ID number? The tax office issues the tax number for your business. The VAT ID number is a separate number that the BZSt issues in addition; you need it for trading with businesses in other EU countries and for the OSS.

When do I have to submit the first advance VAT return? With regular taxation, by the 10th day after the end of your first advance return period. For a founding up to the end of 2026 the expected tax decides: above €9,000 monthly, otherwise quarterly. From 2027 the wording of § 18 para. 2 UStG (as of 21 October 2026) again provides for monthly filing in the year of founding and the following year – more on this: Submitting the advance VAT return online.

How do I apply for a German tax number for a new business? Send the “questionnaire for tax registration” (Fragebogen zur steuerlichen Erfassung) electronically to your tax office within one month of starting; traders report to the trade office first, freelancers directly to the tax office (§ 138 AO). The steps are five: register the trade if you have one, register with ELSTER, fill in and send the questionnaire, receive the tax number by post, then convert the registration into a full user account.

How do I get a German VAT ID (Umsatzsteuer-Identifikationsnummer)? Tick on the questionnaire that you need a VAT ID. After your VAT registration, the tax office passes the application to the BZSt, which issues the number on request to businesses (§ 27a para. 1 UStG). The BZSt sends it by post only, not by e-mail or phone. You need it, for example, for tax-free supplies to businesses in other EU countries and to register for the OSS.

Can I get a provisional tax number while I wait? The ELSTER texts we checked contain no separate application for a provisional tax number; the application is the questionnaire itself. An invoice must state the tax number or the VAT ID (§ 14 (4) no. 2 UStG), so ask your tax office what you may put on invoices while you wait.