There are four different types of tax identification numbers that are used in Germany to identify people for the purposes of tax administration: the tax ID, the tax number, the VAT number, and the business identification number. This page explains what these four different numbers are, and how you can find yours.
Tax ID (Steuer-ID or IdNr)
Every resident in Germany, whether expat or German citizen, is issued a unique tax identification number (tax ID) that they will use for their entire life. Even babies will receive one in the post shortly after they are born! Your tax ID is used by the tax office to identify you.
The tax ID was introduced in Germany in 2007 as a way to centralise and streamline the German tax system. It replaced previous tax identification numbers on all income tax matters; numbers issued before 2007 are still valid but are gradually being phased out.
The tax ID is also known by the following names:
- Steueridentifikationsnummer
- Steuerliche Identifikationsnummer
- Persönliche Identifikationsnummer
- Identifikationsnummer
- Steuer-IdNr.
- IdNr.
- Steuer-ID
- TIN
A tax ID consists of 11 numbers in the format 00 000 000 000. Your tax ID is permanent and never changes.
Why do I need a tax identification number in Germany?
You need your tax ID for a number of different things, including:
- Getting paid: Your employer needs your tax ID to pay your salary and to calculate the amount of tax you need to pay. If you do not have a tax ID, you can still be paid but you will be charged the maximum rate of tax until you get one.
- Opening a bank account: You may be asked to provide a tax ID when opening certain types of bank accounts in Germany.
- Completing tax returns: Your tax ID needs to be inputted on all of your tax returns.
- Applying for benefits: You need a tax ID to apply for certain benefits in Germany, like the parental allowance and child benefits.
- Receiving a pension: Pension companies need your tax ID to inform tax authorities about your pension payments and work out how much income tax you need to pay.
- Applying for student loans: You’ll need to provide your tax ID if you apply for BAföG.
- Starting a business: You’ll need to provide your tax ID when you register your new business with the tax office.
How do I get a tax ID?
Your tax ID will automatically be issued to you the first time you register in Germany. Everyone who is planning on working in Germany or staying longer than three months needs to register their address at their local citizens’ office (Bürgeramt) within 14 days of arrival.
Once you have successfully registered and received your registration certificate (Anmeldebescheinigung), the Federal Central Tax Office will send you a letter containing your tax ID in the post. It usually takes two to three weeks to arrive. To ensure you receive your letter, make sure that your name is on your postbox.
Where to find your tax ID number
If you have already registered and received a tax ID, locating it is just a matter of finding a document where it is noted down. You can find your tax ID number on any of the following:
- Payslips
- Your annual income tax statement (Lohnsteuerbescheinigung), which you get from your employer
- Your tax assessment (Steuerbescheid), which you receive from the tax office after submitting a tax return
- Your online ELSTER account
Lost tax ID
If for any reason you never received your tax ID, or you have lost it, you can request for it be re-sent to you via the Federal Central Tax Office’s website. It can take up to eight weeks for it to arrive in the post. For security reasons, you can only receive your tax ID in the post.
Tax number (Steuernummer)
Note that the tax ID is not the same as a tax number (Steuernummer). The tax number (sometimes also called the freelance tax number) is a separate unique number used by freelancers and businesses for invoicing and tax returns. It has the format 00/000/00000 and can be up to 13 digits long, depending on the federal state.
Your tax number is related to where you live and the tax office (Finanzamt) responsible for you, so if you change your address your tax number might change too.
What is the tax number used for?
You will need to include your tax number on any invoices you issue. You should also list it on the Impressum page of your business website, along with your business address and contact details.
How to get a tax number
You will receive your tax number (Steuernummer) in the post after you register your business with the tax office by submitting a Questionnaire for Tax Collection (Fragebogen zur steuerlichen Erfassung). Find out more about this process in our self-employment in Germany section.
It usually takes up to eight weeks to receive the letter containing your tax number, but if it takes any longer, you can contact your local tax office. You can get your tax number to your local tax office.
If you previously registered but can’t find your tax number, you can find it in the following places:
- On any income tax assessment issued by the tax office
- On most letters you receive from the tax office
- In your online ELSTER profile
VAT number (Umsatzsteuer-ID)
If you operate a business providing or receiving goods or services to or from another business within the European Union, you may also need a VAT number, known in German as an Umsatzsteuer-ID or Umsatzsteuer-Identifikationsnummer.
VAT numbers are issued across the EU to identify companies as businesses rather than private individuals and enable them to conduct business in different EU countries. In Germany, the Federal Central Tax Office issues businesses with a VAT number as well as a tax number.
VAT numbers are 11 characters long and take the format DE000000000. The two capital letters at the beginning are the country code of the relevant country (DE is Germany).
Do I need a VAT number?
Even if you charge VAT in Germany, you may not need a VAT number. Generally speaking, if you operate only within Germany, it is sufficient to simply provide your tax number in all business transactions.
You only need a VAT number if you are subject to VAT and you have business relations (B2B) with a business in another EU country. The VAT number is then used to identify your business within the EU. You need to list it on all B2B invoices with companies based in other European countries.
The only exception to this is if your business qualifies for the small business regulation (Kleinunternehmerregelung), in which case you can choose to apply for a VAT ID, but are not obliged to.
How do I get a VAT number?
You get your VAT number when you register your business by filling out the Questionnaire for Tax Collection (Fragebogen zur steuerlichen Erfassung). You need to tick the appropriate box in the form to request a VAT number. The application is then automatically forwarded to the Federal Central Tax Office, who will send you your VAT number in the post. This can take several weeks.
Alternatively, you can fill out the relevant form on the BZSt website to request a new VAT number, or to request that your current VAT number be re-sent to you in the post.
Business identification number (W-IdNr)
As of November 2024, Germany is in the process of rolling out a new tax identification number known as the business identification number or economic ID (Wirtschafts-Identifikationsnummer or W-IdNr).
The W-IdNr will not replace other tax identification numbers like tax IDs, tax numbers and VAT numbers, but is designed to simplify tax and administrative procedures and will eventually become the primary identification number used by businesses.
The W-IdNr has the same structure as the VAT number, consisting of the initial letters “DE”, followed by a sequence of nine digits. If a business conducts multiple different activities, an additional five-digit signifier can be added to the W-IdNr to represent each specific activity. The W-IdNr would then look something like: “DE000000000-00001”.
If you already have a VAT number, it will become the base for your W-IdNr. All other eligible businesses will be gradually assigned a business identification number. When this happens, you will receive a notification via ELSTER. It is expected that this process will be completed by the end of 2025; you do not need to apply for your W-IdNr.
Small business identification number (KU-IdNr)
From January 2025, the Federal Central Tax Office will also start issuing small business identification numbers (Kleinunternehmer-Identifikationsnummer or KU-IdNr) in accordance with a new EU regulation.
The new regulation allows for the cross-border use of tax exemptions for small businesses in the European Union. You can find out more about the regulations on the BZSt website.