Tax number for a business in Germany: what comes after the trade registration

No, after the trade registration the tax number does not arrive by itself. The trade office passes your data on to the tax office (section 14 (8) GewO). You must also send the tax registration questionnaire electronically, unasked, within one month of starting the activity (section 138 (1b) and (4) AO). The tax number then comes by post.

Last updated: 29 October 2026

In short

Timing: Berlin gives about 2 weeks once all documents are available; other tax offices may differ.
Costs: Berlin lists no fee for the tax registration and calls registering with Mein ELSTER free.
Until then: With an e-mail-only registration you can at first only send the questionnaire in ELSTER, not tax returns.

In what order do you proceed?

Register the trade. The notification is made at the same time as the business starts (section 14 (1) GewO). How that works online: Business registration online in Germany.
Register with ELSTER. With your e-mail address, if the tax office has not yet assigned you a tax number. Creating the user account is then completed immediately, and no letter is sent. With it you can at first only send the questionnaire in ELSTER, not yet tax returns.
Fill in and send the questionnaire. The fields are explained in Tax registration questionnaire for sole proprietors.
Wait for the tax number. The tax office notifies you.
Convert the user account. Once you have the tax number, you convert the registration into a full user account and can submit returns and advance returns.

Which number you give to marketplaces is covered in eBay tax number: Steuer-ID or Steuernummer? and Etsy tax number: which number do you give?.

What this means for you: Register the trade, register with ELSTER and submit the tax questionnaire, in that order.

Why is the trade registration not enough?

The law provides two reporting routes that run side by side. Under section 138 (1) AO you notify the opening of a commercial business to the municipality, and the municipality informs the tax office. In addition, section 138 (1b) AO obliges you to give the tax office further information on the tax-relevant circumstances, in the officially prescribed data set via the officially designated interface (ELSTER). Berlin puts it like this: anyone who takes up a commercial activity is obliged to give the tax office information; for the questionnaire there is a legal duty of electronic transmission.

The tax office in whose area the management of the business is located is responsible for the tax registration. The BZSt offers a search for the local tax office.

What this means for you: Do the trade registration (§ 14 GewO) and the tax questionnaire (§ 138 AO) both, because they are two separate duties.

How long does it take?

The ELSTER help texts name no nationwide deadline for the tax office. Berlin gives an average processing time of about 2 weeks once all required documents are available; other tax offices may differ. More on this, including what you can do while you wait: Tax number in Germany: applying with the tax registration questionnaire online.

What this means for you: Expect about two weeks in Berlin once all documents are in, and about as long elsewhere, though other offices may differ.

What applies to several activities and side businesses?

The tax office assigns the tax number per case; a separate one can be assigned for different types of tax (ELSTER). Anyone who starts a trade or a freelance activity alongside employment must notify the tax office - with the tax registration questionnaire. The Existenzgründungsportal of the Federal Ministry for Economic Affairs says: after you submit the form you may receive an extra tax number.

What this means for you: Notify the tax office of every side business or additional activity in the questionnaire.

What has to be on your invoice?

As a rule the invoice shows the tax number or the VAT ID (section 14 (4) sentence 1 no. 2 UStG). A small-amount invoice of up to 250 euros needs neither (section 33 UStDV, not for sections 3c, 6a and 13b UStG). For intra-Community supplies and services to businesses in other EU countries the VAT ID must be on it (section 14a (1) and (3) UStG).

What this means for you: Put your tax number or VAT ID on your invoices, unless it is a small-amount invoice.

Which mistakes come up often?

Waiting for the tax office. The questionnaire is due without being asked, within one month.
Mixing up the trade licence and the tax number. The trade licence is the confirmation of your trade registration; the tax office assigns the tax number.
Mixing up the tax number and the tax ID. The tax number is independent of the identification number.
Waiting with the questionnaire until the first invoice. As a rule invoices must show the tax number or the VAT ID (section 14 (4) sentence 1 no. 2 UStG); without an assignment you do not have it.
Submitting the questionnaire on paper. That is permitted only on request in special cases of hardship.

After you receive a notice, see Check your German tax assessment and object.

What this means for you: Submit the questionnaire within one month without being asked, and do not confuse the trade licence with the tax number.

How VAT GPT helps you with this

For the tax registration it works like this in VAT GPT:

Fill in the questionnaire: In VAT GPT you fill in the tax registration questionnaire for sole proprietors directly in the app.
Check: You see your details in the "Review & Submit" overview.
Send: VAT GPT sends the questionnaire to the tax office so that you get your tax number.

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.

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

Frequently asked questions

Do I get the tax number automatically after the trade registration? No. The trade office does inform the tax office, but you must submit the tax registration questionnaire yourself, electronically.

By when? Within one month of the event that triggers the duty, that is of starting the activity (section 138 (4) AO).

What does it cost? Berlin names no fee for the tax registration, and registering with Mein ELSTER is free.

Where do I get the tax number? The tax office sends it to you by post after checking the questionnaire. Later you find it on notices at the top left, after the word "Steuernummer".

Do I need a trade registration as a freelancer? No; liberal professions are exempt from the trade notification. You submit the questionnaire all the same.

I am employed and starting on the side. Do I need a second tax number? You notify the activity with the questionnaire. The Existenzgründungsportal says you may then receive an extra tax number.

How do I get a tax number for a new company in Germany? Register the trade, register with ELSTER, then send the tax registration questionnaire electronically within one month of starting the activity (section 138 (1b) and (4) AO). The tax office then sends the tax number by post. The steps are in the section above.