Steuernummer, USt-IdNr., and Steuer-ID: How Do Tax Identification Numbers Work in Germany?
If you trade with German companies or establish a business in Germany, you will likely come across several different tax identification numbers. Unlike in the Czech Republic, where a company usually only needs a Business ID (IČO) and a VAT number (DIČ), Germany uses several tax identifiers, each serving a different purpose.
The most common ones are the Steuernummer, USt-IdNr., and Steuer-ID. Although they are all related to taxation, each has a distinct function.
Steuernummer – German Tax Number
The Steuernummer is the standard tax number assigned by the local tax office (Finanzamt). It is primarily used for communication with the German tax authorities and for filing tax returns.
To some extent, it can be compared to the Czech tax identification number (DIČ) used for domestic tax matters. Unlike the Czech system, however, it is not issued nationwide. In the Czech Republic, the DIČ is also the same for all registered taxes, including VAT for international transactions. The Steuernummer is linked to a specific tax office, and the number may change if the taxpayer becomes subject to a different tax office. Its format also varies depending on the federal state and the local tax office.
It typically contains slashes, for example:
123/456/78901
USt-IdNr. – German VAT Identification Number for EU Trade
For Czech businesses, the most important identifier is usually the Umsatzsteuer-Identifikationsnummer (USt-IdNr.), which is the VAT identification number used for transactions within the European Union.
This number is issued by the Federal Central Tax Office (Bundeszentralamt für Steuern – BZSt) and is primarily used for cross-border B2B transactions within the EU.
A German USt-IdNr. always has the following format:
DE123456789
consisting of the DE country prefix followed by nine digits.
This is the number that can be verified in the VIES system and the one that must be used when invoicing between VAT-registered businesses in different EU Member States.
If your German business partner provides only a Steuernummer, it cannot be verified in the VIES system. To apply the VAT exemption for intra-Community supplies, a valid USt-IdNr. of the customer is generally required. Without it, applying the reverse charge mechanism and correctly reporting the transaction in the EC Sales List may be problematic.
Steuer-ID – Personal Tax Identification Number
Another important number is the Steuer-ID (Identifikationsnummer, IdNr.), which is assigned to every individual registered in Germany.
It is a unique personal tax identification number that generally remains unchanged throughout a person's lifetime. It consists of 11 digits and is primarily used for identifying individuals, employees, and taxpayers.
Example:
12 345 678 901
This number is not used for invoicing or for verifying VAT-registered businesses.
Overview of German Tax Identification Numbers
| Identifier | Assigned To | Example | Purpose |
|---|---|---|---|
| Steuernummer | Business owner or company | 123/456/78901 | Communication with the tax office |
| USt-IdNr. | VAT-registered business | DE123456789 | EU trade and VAT purposes |
| Steuer-ID | Individual | 12345678901 | Personal tax identification |
What to Watch Out for When Invoicing German Customers
- Do not confuse the Steuernummer, Steuer-ID, and USt-IdNr.
- For B2B transactions within the EU, always request the customer's USt-IdNr.
- Verify the VAT ID in the VIES system before issuing an invoice.
- An individual's Steuer-ID cannot be used as a VAT identification number.
Sources
Practical experience, Google,
https://nxtmilestone.com/de/blog/steuernummer-vs-ust-idnr/