The three numbers
| Number | Looks like | What it is for |
|---|---|---|
| Steuer-Identifikationsnummer Steuer-ID, IdNr. | 11 digits12 345 678 901 |
You personally, for life. Income tax, employers, banks. Never goes on an invoice. |
| Steuernummer | 10–13 digits with slashes21/815/08150 |
Your business at your local Finanzamt. May go on the invoice. |
| Umsatzsteuer-Identifikationsnummer USt-IdNr., VAT ID | DE123456789 |
Cross-border trade within the EU. May go on the invoice; required for reverse charge. |
Which one goes on the invoice
§ 14 UStG asks for either the Steuernummer or the USt-IdNr. One of the two is enough. Both is allowed and harmless.
If you have a USt-IdNr., prefer it. Your Steuernummer reveals which tax office you belong to and, indirectly, roughly where you live – the USt-IdNr. does not.
How to get them
- Steuer-ID: you already have one. It was assigned automatically; it is on your payslip and on old tax assessments.
- Steuernummer: from your Finanzamt when you register the business (Fragebogen zur steuerlichen Erfassung, filed via ELSTER).
- USt-IdNr.: free, from the Bundeszentralamt für Steuern. You can request it in the registration questionnaire or later online. Kleinunternehmer can have one too.
Checking a customer's VAT ID
For reverse charge you must be able to show that your customer's VAT ID was valid at the time. The Bundeszentralamt für Steuern offers a confirmation service; ask for the qualified confirmation, which also checks name and address, and keep the record. An invalid ID leaves the VAT liability with you.
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Write an invoice – freeCommon questions
I have no USt-IdNr. Can I still invoice EU customers?
Not under reverse charge – it requires both VAT IDs. Request one first; it is free and usually quick.
Does my Steuernummer change?
It can – if you move to a different Finanzamt's area or change legal form. The USt-IdNr. generally stays.
Is the USt-IdNr. the same as the EORI number?
No. EORI is for customs when importing or exporting goods outside the EU. Different purpose, different authority.
Do I have to show my tax number on my website?
The Impressum requirement under German law asks for the USt-IdNr. if you have one. The Steuernummer is not required there – and there is no reason to publish it.
Legal basis
This page refers to the following German provisions so you can look them up yourself. It is information, not legal advice for your individual case.
- § 14 UStG – issuing invoices and mandatory content (German VAT Act)
- § 19 UStG – small business rule
- Directive 2014/55/EU – European standard EN 16931 for electronic invoicing