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
The German Finance Ministry updates its rules on invoice language requirements.

On September 17, 2025, the German Finance Ministry (BMF) updated the VAT Application Decree (UStAE) to allow mandatory invoice details to be presented not only in German but also in any official EU language. The update introduces Annex 8 with a multilingual table of approved terms and applies immediately to all open cases, replacing the 2013 guidance. On September 17, 2025, the German Federal Mini... Read more
German VAT Reform – Changes starting January 2026

Germany’s VAT Reform, effective January 1, 2026, makes the 7% VAT rate on restaurant food permanent, keeps drinks at 19%, and raises the nonprofit commercial exemption threshold to €50,000. The changes provide long-term stability for the hospitality sector and give charities more room for income generation, but businesses must update systems, train staff, and carefully track classifications to sta... Read more
Germany: Procedure in Case of POS or Cash Register Failure

In Germany, if a POS or cash register fails, businesses must follow strict procedures set out in §146 AO, §146a AO, the KassenSichV, and AEAO. The preferred solution is to switch to another TSE-compliant system, but if none is available, continuous handwritten records must be kept, and the outage fully documented with supporting evidence. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany Published New E-Invoicing Guideline Linking VAT Law to EU Standard

Germany has released a new e-invoicing guideline that maps the legal requirements of the VAT Act (UStG) to the EU standard EN 16931, ensuring structured compliance and interoperability. Developed by XStandards Einkauf, FeRD, and AWV, the guideline provides businesses and software providers with a practical tool to guarantee that e-invoices meet all mandatory VAT information requirements. A new gui... Read more
Germany: Deutsche Fiskal Released a New Update of the FCC

The latest update of the Fiskal Cloud Connector (FCC version 4.2.2) is now available for download. More information is given as follows. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany Amends the Application Decree to the Tax Code – AEAO

On September 1, 2025, Germany’s Federal Ministry of Finance issued a BMF letter amending the Application Decree to the Tax Code (AEAO), updating rules on bookkeeping, electronic recording systems with TSE, and document retention. The changes align references with the July 14, 2025 GoBD update, ensuring consistency with Germany’s new mandatory e-invoicing system. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany: Rounding Rules in Tax Invoices

Germany follows strict VAT invoice rounding rules under the UStAE, requiring tax amounts to be shown to the cent and rounded down if the next digit is 4 or less, or up if it is 5 or more. While EN 16931 allows flexibility in rounding methods, Germany mandates this specific approach to ensure consistency in tax calculations. Read more