How to find your German tax number (Steuernummer)

Looking for your tax number? Your tax office (Finanzamt) sends it by post. You find it top left on your tax assessment notice, behind the word "Steuernummer", and on the first page of its letters. If you have received nothing yet, you probably have none: you then apply with the tax registration questionnaire (Fragebogen zur steuerlichen Erfassung).

Last updated: 29 October 2026

In short

Several are possible: each type of tax can have its own tax number, for example income tax and VAT.
Not the same: tax ID (issued once, for life) and VAT ID (from the BZSt, besides the tax number) differ.
Moving: if you move to the area of another tax office, your tax number changes.

Where do I find my tax number?

The tax office gives you the tax number. When you get a new one or it changes, the tax office informs you by post (NRW tax administration). After that you find it here:

On the tax assessment notice: the ELSTER help shows a sample notice; the tax number is at the top left, behind the word "Steuernummer". The look of a notice can differ slightly by federal state or type of tax.
In letters from your tax office: in a letter it is on the first page; as a rule it is on every letter, notice or other document you receive from the tax office (NRW tax administration).

The tax office usually assigns a tax number when you file a first tax return or after a move, when it announces who is responsible (ELSTER help). If you have no letter yet, see "No tax number yet?" below.

What this means for you: look in the letters from your tax office; it informs you when you get a new number or it changes.

Which of my tax numbers do I need?

Different numbers on different letters are not a mistake: a separate tax number can be assigned for each type of tax (ELSTER help). The NRW tax administration gives the example that your income tax return is processed under a different tax number than the VAT of your business.

Use the number from the letter for the type of tax you are dealing with. For the VAT of your business, that is the number under which the tax office handles it. Which number belongs on an invoice is explained on Tax number vs tax ID in Germany: which number goes where?.

What this means for you: the number on the letter you hold is the right one for that tax, because separate numbers can exist per type of tax.

No tax number yet? How to get one

You only get a tax number if the tax office has created a file for you. For example, because you have a business and have to file a VAT or trade tax return (NRW tax administration).

If you have started a business:

Send the tax registration questionnaire to the tax office.
Register in ELSTER with an e-mail address only if the tax office has not yet assigned you a tax number; no letter is sent. On that basis you can send the questionnaire.
Wait for your tax number. Tax returns are not possible at first. Once the tax office has assigned you a tax number, you unlock all the functions of a full user account (ELSTER help).

The steps in detail: Applying for a tax number and the tax registration questionnaire for sole proprietors.

What this means for you: you only get a tax number once the tax office has created a file for you, usually after you register a business.

I sell online: which tax number do I need?

If you sell online as a business, your tax number is the one under which the tax office handles your VAT. You get it by sending the tax registration questionnaire. A VAT ID is a separate number from the BZSt, issued on application, for trade within the EU single market. In the application you state the tax number under which you are registered for VAT (§ 27a UStG). If you sell on eBay, see eBay tax number: Steuer-ID or Steuernummer? for which number eBay asks for. eBay sellers can also read where to find the eBay DAC7 report and the eBay fee invoice download.

What this means for you: as an online seller use the tax number under which your tax office handles your VAT.

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

Number	Who issues it?	What for?
Tax number (Steuernummer)	Your tax office, when needed	Assigns your file at the tax office; can change, for example on a move; several are possible.
Tax ID (Identifikationsnummer)	Federal Central Tax Office (BZSt)	Issued only once in a lifetime to everyone in Germany and valid permanently.
VAT ID (USt-IdNr.)	BZSt, on application	A separate number for businesses in the EU single market, in addition to the tax number.

The ELSTER help points out that the tax number is independent of the identification number and should not be confused with it. How to apply for a VAT ID: Applying for a German VAT ID at the BZSt.

What this means for you: keep tax number, tax ID and VAT ID apart; each has its own issuer and purpose.

How is a tax number built?

The format depends on the federal state. For each state, the ELSTER help gives two schemes: the standard scheme of the states and the unified federal scheme. Here F is a digit of the tax office number, B the district number, U the personal distinguishing number and P the check digit. Mein ELSTER needs the number entered in the standard scheme of the states. Some examples:

Federal state	Standard scheme of the states	Unified federal scheme
Baden-Württemberg	FF/BBB/UUUUP	28FF0BBBUUUUP
Bavaria (Bayern)	FFF/BBB/UUUUP	9FFF0BBBUUUUP
Berlin	FF/BBB/UUUUP	11FF0BBBUUUUP
Hesse (Hessen)	0FF/BBB/UUUUP	26FF0BBBUUUUP
North Rhine-Westphalia	FFF/BBBB/UUUP	5FFF0BBBBUUUP

For a Hessian tax number, do not forget the leading "0" in the standard scheme (ELSTER help). You can tell from the number which tax office is responsible for you. In North Rhine-Westphalia the first of the four digits of the office number stands for the federal state (NRW tax administration). The full table for all states is in the ELSTER help.

What this means for you: enter the number in the format of your federal state and watch the check digit.

Which mistakes come up often?

Entering the tax ID instead of the tax number. The tax ID is a separate number for life, not the same as the tax number.
Taking the number of another type of tax. Income tax and VAT can run under different tax numbers.
Still using the old number after a move. If you move to the area of another tax office, the tax number changes.
Dropping the leading "0" for Hessen. It belongs to the standard scheme of the states.
Waiting for a number nobody has applied for. Without a file at the tax office there is no tax number; when starting a business, the questionnaire starts it.

What this means for you: check which number a form asks for before you enter it.

How VAT GPT helps you with this

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 your tax number this means:

Fill in: you fill in the tax registration questionnaire for sole proprietorships in VAT GPT to receive a tax number.
Check: VAT GPT checks your tax number for the format of the federal state and the check digit.
Send: you send the questionnaire to the tax office; with VAT GPT Pro you later send the advance VAT return, OSS return, EÜR, trade tax and income tax returns.

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

Frequently asked questions

Where do I find my tax number? On the tax notice at the top left, behind the word "Steuernummer", and on the first page of letters from your tax office (ELSTER help; NRW tax administration).

Is the tax number the same as the tax ID? No. The tax ID is issued once in a lifetime and valid permanently. The tax office assigns the tax number when needed. It can change: if you move into the area of another tax office, it changes automatically. You can also have several tax numbers; a separate one can be assigned for each type of tax (NRW tax administration; ELSTER help).

I have no notice yet. How do I get a tax number? If you have started a business, with the tax registration questionnaire. Without a business you get a tax number, for example, when you have to file an income tax return or file one voluntarily (NRW tax administration).

Does the tax number have to be on my invoice? As a rule an invoice must show either the tax number or the VAT ID of the supplier (§ 14 (4) sentence 1 no. 2 UStG). A small-amount invoice of up to 250 euros needs neither (§ 33 UStDV), except for supplies under §§ 3c, 6a and 13b UStG. For intra-Community supplies and services to businesses in other EU countries the VAT ID must be on it (§ 14a (1) and (3) UStG).