UmsatzsteuerIdentifikationsnummer

Umsatzsteuer-Identifikationsnummer, abbreviated USt-IdNr, is the VAT identification number used in the European Union to identify businesses for intra-community trade. In Germany, the USt-IdNr is issued to VAT-registered businesses by the Bundeszentralamt für Steuern (BZSt). The number is used to facilitate cross-border transactions within the EU and to apply the appropriate VAT treatment, such as exemption for intra-EU deliveries or the reverse-charge mechanism.

Format and scope: German USt-IdNr begins with the country code DE followed by nine digits (for example, DE123456789). It is distinct from the domestic Steuernummer and is primarily relevant for cross-border business-to-business transactions within the EU. It is not always required for purely domestic activities, especially those involving private consumers.

Application and verification: Businesses can obtain a USt-IdNr by applying through the German tax system, typically via ElsterOnline or the BZSt contact channels. After registration for VAT in Germany, the number is issued and can be checked in the EU’s VIES system to verify its validity.

Usage on invoices: For intra-EU supplies to VAT-registered customers, invoices should usually include the supplier’s and the recipient’s VAT IDs. The USt-IdNr helps establish eligibility for VAT exemptions in cross-border trades and enables proper application of the reverse-charge rule where applicable.

Validity and maintenance: The USt-IdNr remains valid as long as the business remains VAT-registered and current with German tax authorities. Changes in legal form, address, or VAT status may require updates to the record and re-verification.