UStId

UStId stands for Umsatzsteuer-Identifikationsnummer, the value-added tax identification number used within the European Union to identify a business for VAT purposes in intra-community transactions. In Germany, the UStId is the official VAT identification number assigned to taxable persons engaged in business activities.

Issuance and purpose: The UStId is issued by the Bundeszentralamt für Steuern (BZSt) upon request, typically for businesses that participate in cross-border trade within the EU or that need to apply VAT exemptions or the reverse charge mechanism in intra-EU transactions. It is distinct from the domestic Steuernummer used for national tax administration and bookkeeping.

Format and verification: A German UStId has the form DE followed by nine digits (for example, DE123456789). The digits include a check digit according to a country-specific algorithm. VAT IDs across the EU are country-prefixed and can be verified using the EU’s VIES (VAT Information Exchange System) to confirm validity and registered status in a given member state.

Use in practice: The UStId is typically shown on invoices to other EU businesses and is used to establish VAT status for intra-EU transactions, enabling mechanisms such as the reverse charge and proper VAT reporting. It is often required to claim VAT relief or to prove that a company is a registered taxpayer in cross-border dealings.

See also: VAT identification numbers, VIES, Umsatzsteuer, European Union value-added tax.