As these two terms are often confused, we explain their meaning below.
The distinction between a tax number and a VAT number in Germany
Public
Germany
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
5603
Content accuracy validation date:
25.01.2023
Content accuracy validation time:
09:07h
The tax identification number given by the tax office where the business is registered is known as the Steuernummer. It is used for all correspondence, audits, and day-to-day operations with the tax authorities, as well as in VAT returns. The VIES number, also known as the VAT ID number or USt-IdNr, is used for all intracommunity transactions. A steuernummer application must be made by a foreign company at the relevant tax office (in Germany, depending on the German Federal State where the company is established, you are allocated a specific tax office). After receiving the steuernummer, a second application must be submitted to the Federal Tax Office in order to obtain the VAT identification number (USt-IdNr). VIES optionally provides a unique reference number that can be used to prove to a tax authority that a particular VAT number was confirmed at the time of purchase.
Other news from Germany
New webinar was uploaded: Recorded webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Reminder: All cash registers in Germany must be reported to the tax authorities by July 31, 2025.
Germany
Author: Ivana Picajkić
All businesses in Germany using or maintaining electronic cash registers must report them to their local tax office by July 31, 2025, under new obligations from Section 146a(4) of the Fiscal Code. This applies to retailers, hospitality businesses, and others using devices like POS systems or electronic scales with register functions. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New Rules for Cash Registers Coming to Germany
Germany
Author: Ivana Picajkić
Germany’s new coalition government plans to modernize fiscal policy by requiring all businesses with over €100,000 in annual turnover to use a certified cash register system starting January 1, 2027. Simultaneously, the obligation to issue printed receipts is expected to be removed, though details are still pending. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Germany Consolidates its Federal e-Invoicing platforms.
Public
Germany
Author: Ivana Picajkić
Germany
Author: Ivana Picajkić
Germany is consolidating its two federal B2G e-invoicing platforms—ZRE and OZG-RE—into a single system, with OZG-RE becoming the centralized portal for all federal invoice submissions. This long-overdue merger eliminates redundant infrastructure, reduces administrative costs, and simplifies the process for suppliers by resolving inefficiencies caused by the previous dual-platform setup. To improve... Read more
New document was uploaded: S4F backoffice patch
Author: Dejan Šijačić
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. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Cash Register Reporting Requirement in Germany (Effective 2025)
Germany
Author: Ivana Picajkić
By July 31, 2025, all businesses in Germany using electronic cash registers, POS systems, or similar devices must report them to the local tax office via the My ELSTER portal or ERiC interface. This obligation applies to retailers, tradespeople, restaurants, and self-employed individuals, with separate deadlines for devices bought before or after July 1, 2025. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Understanding VAT Rates in Germany
Public
Germany
Author: Ivana Picajkić
Germany
Author: Ivana Picajkić
Germany applies a standard VAT rate of 19% and a reduced rate of 7% for essential goods like food, books, and newspapers, with special rules for certain industries. Since January 1, 2024, restaurant food consumed on-site is taxed at 19%, while takeaway food is taxed at 7%, and beverages generally incur 19%, with exceptions for dairy-based drinks. These VAT rules directly impact business pricing st... Read more