German VAT ID (USt-IdNr.) vs. Steuernummer: What Is the Difference?

The two numbers at a glance

The Steuernummer: your file number at the tax office

The Steuernummer is issued by the tax office that is responsible for your business – for foreign companies this is the central tax office for your country of residence. It identifies your tax file. You need it for preliminary VAT returns (Umsatzsteuer-Voranmeldungen), the annual VAT return, payments and every letter to the tax office.

The Steuernummer has 10 or 11 digits and is usually written with slashes, for example 12/345/67890. The layout differs between the federal states. For electronic filing via ELSTER it is converted into a uniform 13-digit format. If the responsible tax office changes, the Steuernummer changes as well.

The USt-IdNr.: your VAT identity in the EU

The Umsatzsteuer-Identifikationsnummer (USt-IdNr.) is the German VAT identification number within the EU VAT system. It always consists of "DE" and nine digits. It is issued by the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) – not by your local tax office – and it stays the same even if the responsible tax office changes.

You need the USt-IdNr. for:

• intra-Community supplies and acquisitions of goods – the VAT exemption of an intra-Community supply requires the customer's valid VAT ID,
• cross-border B2B services under the reverse charge mechanism,
• EC Sales Lists (Zusammenfassende Meldung),
• online marketplaces – marketplaces ask sellers for a valid German VAT ID when goods are stored in or shipped from Germany,
• invoices, where it is normally used instead of the Steuernummer.

How a foreign company gets both numbers

Both numbers result from the same application. The company files the questionnaire for tax registration with the responsible tax office and requests the VAT ID in the same form. The tax office issues the Steuernummer first and forwards the data to the BZSt, which sends the USt-IdNr. in a separate letter. The whole process typically takes 4–8 weeks – see How long does German VAT registration take?

Which number goes on the invoice?

A German invoice must show either the Steuernummer or the USt-IdNr. of the supplier (§ 14 (4) no. 2 UStG). For intra-Community supplies and for services on which the customer owes the VAT under the reverse charge mechanism, the VAT IDs of both supplier and customer are required. Most businesses print the USt-IdNr. on all invoices: it covers every case, and it avoids publishing the number of the tax file.

How to check a German VAT ID

A German VAT ID can be verified in the EU Commission's VIES system. Businesses with their own German VAT ID can additionally use the confirmation procedure of the BZSt, which also confirms the name and address belonging to a foreign VAT ID. Verifying the customer's VAT ID – and keeping the proof – is part of the evidence for VAT-exempt intra-Community supplies.

Numbers that are often confused with them

• Steuer-ID (steuerliche Identifikationsnummer): an 11-digit personal number for individuals. Not a business number and not a VAT ID.
• W-IdNr. (Wirtschafts-Identifikationsnummer): a business identification number that the BZSt has been assigning in stages since November 2024. For businesses that have a VAT ID it consists of the USt-IdNr. plus a five-digit suffix (for example DE123456789-00001). It does not replace the Steuernummer or the USt-IdNr.
• EORI number: the customs identification number needed for imports and exports. It is applied for separately with the customs administration.

How German-VAT.com helps

German-VAT.com is the digital platform of MajTax Steuerberatungsgesellschaft mbH. We obtain the Steuernummer and the USt-IdNr. for foreign businesses without a permanent establishment in Germany for a one-time fee of €300 (net), and handle the ongoing VAT returns, EC Sales Lists and correspondence with the tax office for a flat €90 per month.