What is the difference between tax number, VAT ID, and tax identification number in germany?
Tax number: Every business receives a 13-digit tax number from the tax office. This is required for tax returns and communication with the tax office.
VAT ID (USt-IdNr.): An additional number that businesses can apply for at the Federal Central Tax Office. It is particularly important for business within the EU.
Tax identification number (IdNr.): A personal 11-digit number that every citizen receives at birth. It is not relevant for invoicing.
Which number must appear on invoices within Germany?
For invoices to German customers either the tax number or the VAT ID is mandatory - one of the two must be stated. You can freely choose which one you want to use.
Exception: For small amount invoices under 250 euros (gross amount) neither of the two numbers is required.
What applies to invoices to other EU countries?
Special rules apply for invoices to customers in other EU countries:
- Your own VAT ID must appear on the invoice
- The customer's VAT ID must also be stated
- The note "Reverse Charge" must be included
- No VAT may be charged (the customer pays it in their home country)
👉Important: Small businesses under § 19 UStG do not need a VAT ID even for EU business, as they generally do not charge VAT.
Why is the correct information important?
Without the correct tax number or VAT ID on the invoice, customers cannot:
- Claim input tax deduction
- Process the invoice correctly for tax purposes
This can lead to problems during tax audits.
What applies to small business owners?
As a small business owner under § 19 UStG you must:
- State your tax number on invoices (except for small amount invoices under 250 €)
- Include the note: "No VAT is shown according to § 19 UStG"
- Not apply for a VAT ID (unless you have many EU transactions)
Can I use the VAT ID instead of the tax number?
Yes, you can! If you have a VAT ID, you can use it instead of the tax number on invoices. Many businesses prefer this for data protection reasons.
What applies to digital invoices?
The same rules apply to digital invoices as to paper invoices.
Important: Invoices from Word or Excel must be converted to PDF so that subsequent changes are not possible.
Can I temporarily issue invoices without a tax number?
No, generally not. The tax number is mandatory. As an emergency solution you can:
- Split invoices into small amounts under 250 €
- Agree with the customer to provide the tax number later
Where do I apply for which number?
Tax number: Automatically via the tax registration questionnaire at the tax office (online via ELSTER) or directly with us at Qonto when you start the account opening for sole proprietorships in formation in Germany. 🚀
VAT ID: At the Federal Central Tax Office or directly during business registration in the ELSTER questionnaire.
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