FISCAL SOLUTIONS...

The distinction between a tax number and a VAT number in Germany

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Summary
As these two terms are often confused, we explain their meaning below.
Content

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.

 

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