How to get a VAT number in Germany (USt-IdNr.) from the BZSt

To get a VAT number in Germany, you apply for the German VAT ID (Umsatzsteuer-Identifikationsnummer, USt-IdNr.) at the Federal Central Tax Office (BZSt). When founding, you do it in the tax registration questionnaire; later online or in writing (§ 27a (1) UStG). The condition: your tax office has registered you for VAT and sent your data to the BZSt. It is free of charge and arrives by post only.

Only VAT GPT sends all three returns itself. Of the tools we compare, according to the providers' own pages (checked 3 November 2026), only VAT GPT submits the OSS return itself to the BZSt, plus the VAT advance return and the annual VAT return via ELSTER to the tax office, calculated from your Amazon and eBay reports. You do not have to go into Mein ELSTER or the BZStOnline portal yourself. With the others, you upload the OSS file in the BZStOnline portal yourself, or a tax adviser or the provider's service files it for you. Sending needs Pro. OSS software compared

Last updated: 29 October 2026

In short

Waiting time: First the tax office sends your data; the BZSt says a few weeks, but names no fixed period.
One number: per business, even with several trades or self-employed activities.
Invoices: Tax number or VAT ID; intra-EU supplies and § 3a (2) UStG services to other EU states: both IDs.

What do I need a VAT ID for?

The BZSt says: businesses that supply or receive goods and services within the European single market need a VAT ID to handle them. It names, among others, these cases:

You supply goods to the rest of the EU (intra-Community supply).
You acquire goods from the rest of the EU (intra-Community acquisition).
You use services from a business established in the rest of the EU.
You provide taxable services in the rest of the EU for which the recipient owes the tax.

The VAT ID has to be stated, among other things, in the EC Sales List (Zusammenfassende Meldung) and is needed to confirm a VAT ID (BZSt). It is a separate number that the BZSt issues to businesses in addition to their tax number. As a small business (Kleinunternehmer, § 19 UStG) you are still a business owner and can apply for the VAT ID (§ 27a (1) sentence 1 UStG). The law issues it on application and does not require every business to have one. Whether you need one in your case, ask your tax office or tax adviser. The difference between the numbers: How to find your German tax number. A longer filing deadline is explained in permanent VAT extension for 2027.

What this means for you: You need a VAT ID to handle supplies and purchases of goods and services within the EU single market.

What is the condition? Registration at the tax office

The BZSt only issues the VAT ID if your status as a business owner within the meaning of § 2 UStG is shown when you apply. The tax office provides that proof by sending the required data to the BZSt – as a rule automatically with the registration of the business. Only after that can the number be issued, and that can take some time (BZSt).

If the data the tax office sent is wrong or incomplete, contact your tax office. The BZSt uses the data held there and cannot correct or add to it.

What this means for you: Your tax office must have registered you for VAT and sent your data to the BZSt before a number can be issued.

Way 1: apply in the questionnaire when founding

When you found a business you can apply for the VAT ID directly through the tax office. You tick the corresponding box in the tax registration questionnaire. The tax office forwards the application automatically to the BZSt. Between receipt at the tax office and the forwarding, a few weeks can pass; the BZSt therefore recommends completing the tax registration in good time. More on the questionnaire: Tax registration questionnaire for sole proprietors and Applying for a tax number.

What this means for you: When you found the business, tick the box in the tax registration questionnaire and the tax office handles the application.

Way 2: apply online at the BZSt

The BZSt download area has a form for applying online. According to the BZSt you enter:

the tax office responsible for taxing your business,
the tax number under which your business is registered,
the legal form of the business,
for sole proprietors, the surname, first name and date of birth of the taxpayer (for other legal forms, the business name and the postcode and town of its seat).

After sending, the data is compared automatically with the data the tax authorities sent to the BZSt. You get feedback on the state of processing straight away. If you do not have the tax number to hand: How to find your German tax number.

What this means for you: Online, you enter the tax office responsible for your business and your tax number in the BZSt form.

Way 3: apply in writing

The law provides for a written application, stating name, address and the tax number under which you are registered for VAT (§ 27a (1) UStG). The BZSt names as required details: name and address of the business, the tax office where the business is registered for VAT purposes, and the tax number. Address: Bundeszentralamt für Steuern, Dienstsitz Saarlouis, 66738 Saarlouis.

What this means for you: A written application states your name, address and the tax number under which you are registered for VAT.

What does the VAT ID cost, how does it arrive and how long is it valid?

Cost: none. The VAT ID is issued only by the BZSt, and the BZSt charges no fee.
Notification: only by post, as a rule to the address the tax office holds for the business. When you apply online, it is sent only to the business itself.
Validity: it begins on the date of the notice of issue. It ends when you ask the BZSt to end it or the tax office no longer registers the business for VAT purposes. The tax office can also limit it. This applies if there are serious signs or proof that it is used to endanger VAT revenue (§ 27a (1a) UStG).
One number: even with several trades or self-employed activities you get only one VAT ID for the whole business.

Is your business established abroad and not yet registered at a German tax office? Then you first contact the responsible tax office for VAT registration. You can apply for the VAT ID there in the questionnaire (BZSt).

What this means for you: The VAT ID is free of charge and the BZSt notifies you only by post.

Which mistakes come up most often?

Applying too early. Without registration at the tax office and the data transfer to the BZSt, no number can be issued.
Address data that does not match. The BZSt compares your details with its address records; compare them first with your latest tax notice or the letter giving your tax number. If the data differ or have changed, contact your tax office.
Expecting the number by e-mail or phone. The BZSt communicates it by post only, for legal reasons.
Mixing up tax number and VAT ID. The VAT ID comes from the BZSt, the tax number from the tax office. Either can be on the invoice, and at least one must be (§ 14 (4) sentence 1 no. 2 UStG). For intra-Community supplies and for services to businesses in other EU countries the VAT ID must be on it (§ 14a (1) and (3) UStG).
Applying for one number per trade. There is only one VAT ID for the whole business.

What this means for you: Apply only after the tax office has registered you and sent your data to the BZSt, and make sure your address data matches.

How VAT GPT helps

VAT GPT is the tax software for online sellers, freelancers and small businesses in Germany. It calculates and files in one place, in this order:

your OSS return
VAT
EÜR
trade tax
income tax

For the VAT ID this means:

Fill in: when starting out, you switch on the application for a VAT ID in the tax registration questionnaire for sole proprietorships in VAT GPT.
Check: if you already have your VAT ID, VAT GPT checks its format (DE and nine digits, with a check digit).
Send: the questionnaire goes to your tax office, which forwards the application to the BZSt. With VAT GPT Pro you also send the advance VAT return and the OSS return, the OSS return directly to the BZSt.

Get to know VAT GPT or create an account right away.

Frequently asked questions

What does the VAT ID cost and how long does it take? It costs nothing: the BZSt charges no fee. How long it takes depends on when your tax office sends the data to the BZSt – the BZSt speaks of a few weeks. It does not name a fixed deadline.

Must I apply in writing, and does it come by e-mail? The law names the written form (§ 27a (1) UStG); the BZSt also offers an online form, and when founding you can use the questionnaire. For legal reasons the BZSt communicates the number by post only, not by e-mail.

Do I need the VAT ID for invoices? Not always: as a rule an invoice must show either the tax number or the VAT ID (§ 14 (4) sentence 1 no. 2 UStG). For an intra-Community supply you must state your VAT ID and the customer's. The same applies to a service to a business in another EU country (§ 3a (2) UStG; § 14a (1) and (3) UStG).

Do I get a separate number for each trade? And if I have forgotten it? No, only one for the whole business. If you have forgotten it, after you fill in and send the application form the BZSt sends you the number again by post; your VAT ID stays in place.