Fiscal subject related
The Wirtschafts-Identifikationsnummer (W-IdNr) is a unique identifier assigned to businesses in Germany, designed to streamline interactions with financial authorities and other government agencies. This identifier plays a crucial role in simplifying administrative processes and enhancing efficiency in tax-related matters.
For businesses, the W-IdNr brings several benefits:
- Unique Identification: It uniquely identifies your company to tax authorities and other government agencies.
- Simplified Communication: It facilitates communication with authorities, making interactions smoother and more efficient.
- Future Automation: It holds the potential to simplify and automate tax processes in the future, reducing administrative burdens.
The W-IdNr does not replace existing identification numbers such as the Umsatzsteuer-Identifikationsnummer (USt-IdNr). Instead, it is used alongside these numbers to enhance the overall efficiency of administrative processes. While the USt-IdNr is specifically used for intra-community trade within the European Union, the W-IdNr is applicable to all businesses in Germany for tax purposes. Although the introduction of the W-IdNr adds another number, it is intended to simplify administration in the long term. By uniquely identifying companies, the W-IdNr aims to gradually replace existing identification numbers, thereby avoiding duplication and making processes more efficient.
One of the key advantages of the W-IdNr is that it is automatically assigned by the Federal Central Tax Office. This applies to both new and existing companies:
- New Companies: The W-IdNr is assigned during the tax registration process.
- Existing Companies: The W-IdNr will be allocated automatically from November 2024 to 2026. No separate application is required.
The W-IdNr is essential for communication with tax authorities and will also be used as a nationwide business number (beWiNr) in accordance with the Basic Business Data Register Act. This simplifies administrative processes and ensures the clear identification of your company.
Other news from Germany
Aligning German VAT Rules to the European e-Invoicing Standard (EN 16931)

Germany has published a guide aligning its VAT Act (UStG) requirements with the European e-invoicing standard EN 16931, ensuring that all mandatory invoice details are mapped to structured fields like invoice date, number, and supplier data. This harmonization, developed jointly by KoSIT, FeRD, and AWV, provides a clear reference for issuers and software providers, reducing legal risks and enablin... Read more
Germany to Keep Reduced VAT Rate for Restaurant Food Until 2026

The Federal Government confirmed it will maintain the 7% VAT rate for food served in restaurants from 1 January 2026, as agreed in the coalition deal. In a response to a parliamentary question from the Greens, the government referred to studies from the COVID-19 period and international data showing that VAT cuts sometimes lead to lower consumer prices. However, it noted that not all savings need... Read more
Germany to Merge E-Invoicing Platforms and Mandate B2B E-Invoices by 2028

Germany is simplifying its invoicing and VAT system, consolidating federal e-invoicing onto the OZG-RE platform by the end of 2025 and phasing in a B2B e-invoicing mandate through 2028. All businesses must be able to receive structured EN 16931-compliant e-invoices from 2025, with issuing requirements applying to larger companies in 2027 and to all in 2028, replacing paper invoices. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew 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. 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? LoginGermany: Reminder of VAT Invoice Changes

Germany has updated its VAT invoicing and archiving rules to support mandatory B2B e-invoicing from January 1, 2025, requiring structured XML formats to be retained as the legal record and shortening the invoice retention period from 10 to 8 years. Additionally, from December 6, 2024, credit notes issued to non-entrepreneurs showing VAT without prompt objection may trigger unauthorized tax liabili... Read more
Germany Plans to Update the Cash Register Security Rules

On July 23, 2025, Germany's Ministry of Finance released a draft amendment to the Cash Register Security Regulation (KassenSichV) to simplify compliance and resolve legal uncertainties. Key changes include allowing cash register data to be embedded in e-invoices, officially covering app-based POS systems, and extending security rules to odometers used in taxis and transport services. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany Updates Special VAT Audit Form (USt 7 A)

On July 22, 2025, Germany's Federal Ministry of Finance (BMF) issued a revised USt 7 A form to standardize VAT special audits across all federal states, now mandatory upon its publication. The updated form supports IT compatibility, allows limited format deviations, and clearly defines audit scope, including OSS schemes, input tax deductions, and cross-border supplies. Read more