Fiscal subject related
The following are examples of economically active people who should have the W-IdNr:
- Natural persons with economic activity (self-employed, freelancers, sole traders, retailers)
- Legal persons
- Associations of persons
- Entrepreneurs
- Employers
This number will be assigned in addition to their unique tax identification numbers. It was created to make identification easier between private areas and operational areas, and it will replace the sales tax identification number, which is no longer required. Each economically active person will therefore have one identification number for all types of taxes.
The Federal Central Tax Office, or BZSt, in Bonn is responsible for issuing the Wirtschafts-ID Nummer. The BZSt will issue the Wirtschafts-ID Nummer at the request of the responsible tax authority and will notify the taxpayer of this without the need for an application on their end.
It should be noted that the Wirtschafts-ID Nummer has not yet been issued. When it is ready to launch, more information will be available for taxpayers to get informed with enough time to prepare.
Other news from Germany
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
Germany: E-Invoicing in Hesse

In the German state of Hesse, e-invoicing has been mandatory for suppliers to public bodies since April 18, 2024, following EU directives and the state’s own 2020 E-Invoicing Regulation. Invoices must comply with the European EN 16931 standard and be submitted through designated digital channels. Read more
Permanent Reduction in the Restaurant Sales Tax on Food from 2026 in Germany

Starting January 1, 2026, VAT on restaurant food will be permanently reduced to 7%. This change is part of the 2025 coalition agreement between CDU/CSU and SPD. To make it official, the VAT law will need to be updated in 2025. However, the government will need to cover the cost of this tax cut in future budgets. The reduced VAT is expected to save businesses about €3.5 billion each year, but... Read more
„Germany Pays Digitally “ Initiative: Digital Payments May Soon Be Mandatory

Although over 70% of German consumers prefer digital payments, many small businesses still don’t accept them—unlike peers in countries like Sweden and the Netherlands. Read more
Reminder: Small Businesses Must Be Able to Receive and Store E-Invoices in Germany

Starting January 1, 2025, small businesses in Germany must be able to receive and archive electronic invoices, even if they are not required to issue them. Read more
Germany: Peppol BIS Billing 3.0 and XRechnung Now Interchangeable for E-Invoicing

Germany now recognizes Peppol BIS Billing 3.0 and XRechnung as functionally equivalent for e-invoicing public authorities, giving businesses the flexibility to use either format. Read more
Germany to Reintroduce 7% Reduced VAT for Hospitality Food Sales in 2026

On April 9, 2024, Germany’s coalition government announced that the reduced 7% VAT rate for restaurant and café food will return on January 1, 2026. Originally introduced in 2020 as a COVID-19 relief measure, the rate had expired in early 2024. Its reinstatement is part of the government’s broader economic strategy. On April 9, 2024, Germany’s new coalition government (CDU and SPD) announced... Read more