Tax ID and tax number in Germany

Germany has three different tax identifiers, and newcomers routinely mix them up. Two of them look similar and even share the word "tax number" in translation. Here is what the Steuer-ID, the Steuernummer and the USt-IdNr. each do, who issues them, and how you get each one.

Steuer-ID (Steuer-Identifikationsnummer)

The Steuer-ID is your personal tax identification number. It has 11 digits, stays with you for life, and never changes — not when you move, marry, or switch jobs. It identifies you as an individual and is used for payroll, your income-tax file, child benefit, and increasingly as a general reference in dealings with the authorities.

You do not apply for it. Everyone registered in Germany receives one automatically by post from the Bundeszentralamt für Steuern (BZSt) — typically a few weeks after you register your address (Anmeldung) at the local Bürgeramt. You will also find it on your payslip, your Lohnsteuerbescheinigung, and any income-tax assessment. If you have lost it, the BZSt can send it to you again.

Steuernummer

The Steuernummer is issued by your local Finanzamt (tax office). Unlike the lifelong Steuer-ID, it is tied to a specific tax matter — usually your business or self-employment — and it can change, for example if you move to a different tax office’s area. This is the number that goes on your invoices as a freelancer or sole trader (unless you use a VAT ID instead).

You get a Steuernummer when you register a business or start filing. In practice you complete the Fragebogen zur steuerlichen Erfassung (tax registration questionnaire) through ELSTER, and the Finanzamt issues the number once it has processed your details — usually within a few weeks. Our German-language walkthrough covers the steps: Steuernummer beantragen.

USt-IdNr. (VAT identification number)

The USt-IdNr. (Umsatzsteuer-Identifikationsnummer) is the EU VAT identification number. You need it if you trade with businesses in other EU countries — it is the number quoted on cross-border B2B invoices and checked in the EU VIES system. It starts with the country prefix DE followed by nine digits.

It is issued not by your Finanzamt but by the Bundeszentralamt für Steuern (BZSt). You can request it on the tax registration questionnaire when you set up, or apply later online. Small businesses that only sell domestically often never need one — see our guide to the Kleinunternehmer-Regelung.

Which number goes where?

A quick rule of thumb: the Steuer-ID is about you as a person (payroll, private income tax); the Steuernummer is about your business/tax file at the Finanzamt and appears on domestic invoices; the USt-IdNr. is about EU cross-border trade. All three are managed through ELSTER, the tax authority’s online portal, which is worth setting up early because activation involves a code sent by post.

Frequently asked