Want to expand your business into the German market? Be sure to find out what a German tax identification number (Steuernummer, abbreviated as St.-Nr.) is. From our article you will learn how to get it and what you will need it for. We invite you to read more!
German tax identification number – what is it?
The German tax identification number, known as Steuernummer (or St.-Nr. for short), is a code assigned by the German Tax Office (Finanzamt). It contains information about:
- location of the tax office,
- and the area of its operation.
Since 2007, the Steuernummer has been assigned to everyone who has ever settled with the German tax office. As a rule, this is an individual number for each taxpayer. Married couples settling jointly, can have one joint tax identification number. If the taxpayer does not have a Steuernummer, Finanzamt will automatically assign one.
Who needs to obtain a German tax identification number?
All natural and legal persons doing business in Germany must have a German tax number. This applies to both:
- local entrepreneurs,
- foreign companies, including Polish ones, which intend to operate in the German market.
How to get a German tax identification number?
The German tax identification number is assigned in two ways depending on the taxpayer’s status:
| Natural persons | – The German Steuernummer is assigned automatically. The Central Federal Tax Office (Bundeszentralamt für Steuern – BZSt) provides it. The registration office provides the necessary data. – Anyone who has dealt with the German tax office even once has been assigned a Steuernummer. |
| Entrepreneurs | – Entrepreneurs doing business in Germany must apply for a tax number to the competent tax office (Finanzamt). – Steuernummer is not assigned once and for all to companies. It may change when the jurisdiction of the tax office changes. For example when the company’s registered office moves to another place. It can also happen in the case of settling jointly with a spouse – Companies that register for VAT receive a Steuernummer automatically upon registration. |
The German Tax Office sends the document with the number within 2-4 weeks. In the event of delay, the taxpayer can contact the local office:
- by phone
- or in person.
What is the German tax number used for?
The German tax number is used to identify your company in its dealings with the German tax office. It is necessary to comply with German law, for example during:
- filing tax returns,
- issuing invoices.
The Steuernummer consists of a different number of digits. It depends on the federal state in which the company is registered. It can take the format 12/123/12345 or 123/123/12345, where the individual segments mean:
- the code of the federal state,
- the area of the tax office,
- the company’s tax identification number.
German Steuernummer and identification number
The identification number can be used under various names and abbreviations. For example: Steueridentifikationsnummer, Steuerliche Identifikationsnummer. This is the equivalent of the Polish PESEL number. Steuernummer, on the other hand, is a German tax number. It is comparable to the Polish NIP. It is a Tax Identification Number that the taxpayer receives during business registration.
German Tax Identification Number and German VAT
The EU VAT number (USt-IdNr) is also distinguished in the German tax system. What differentiates it from the German Steuernummer? Find differences below:
| Steuernummer | – It is a tax identification number assigned to companies registered in Germany. – Companies must provide it during contacts with tax offices, on invoices and other business-related documents. |
| EU VAT | – It is a special identifier for companies conducting transactions within the European Union. – It is a 9-digit number in the format “DE123456789” required for intra-community transactions. – If a German company sells goods or services to another entity in the EU, it must use the EU VAT number, not Steuernummer |
The main differences are that:
- Steuernummer is mandatory for all companies operating in Germany. The USt-IdNr is only required for those who make intra-community transactions.
- For the EU VAT number, companies must add the prefix “DE”. It indicates the German origin.
German Tax Identification Number – When Do You Need Steuernummer?
Steuernummer is necessary:
- For local sales – in the case of storage and sale of goods from Germany to local consumers,
- After exceeding the revenue threshold –10 000 EUR revenue from distance selling to Germany and without VAT OSS.
The USt-IdNr identification number is necessary for:
- international shipping (transport of products from Germany to other countries),
- the provision of services for which the recipient must pay tax,
- foreign services (using the services of companies from abroad).
German Tax Identification Number (Steuernummer) – Summary
The German tax Identification number is very important for any natural person, as well as a legal entity that does business in Germany. The number allows you to properly settle accounts with the German tax office. It also facilitates the daily functioning of the company.
If you want to know more about the German tax identification number, our experts are ready to help you! Feel free to contact us!
FAQ – Questions and Answers
What is a German Tax Identification Number (Steuernummer)?
A German tax identification number (Steuernummer), is issued by the German tax authorities. It is necessary to run a business in Germany and for tax settlements.
What documents do I need to obtain a German Tax Identification Number?
To obtain a German tax identification number, you must submit a registration form to the relevant tax office. Required documents may include proof of identity and a certificate of business activity. You should also prepare other documents confirming the legal status of the company.
How long does it take to get a German Tax Identification Number?
The waiting time for the German Steuernummer can vary depending on the tax offices. Usually, it takes from a few days to a few weeks. It is worth applying as soon as possible after starting your business. This way you will avoid delays in settlements.
Does a Polish company need a Steuernummer to do business in Germany?
Yes. A Polish company that plans to do business in Germany must obtain a German tax number. This is necessary for the correct settlement of taxes and invoicing under German law.
What are the consequences of not having a German tax identification number?
The lack of a German tax identification number can lead to problems with tax offices. For example financial penalties, difficulties in tax settlements and restrictions on conducting business. It is therefore important to get your Steuernummer on time.
Where can I get more information about the German tax identification number?
You can find more information on German tax number, procedures for obtaining Steuernummer and requirements for Polish companies on the websites of German tax offices and in guides for entrepreneurs. It is also advisable to consult a tax advisor who can assist with the registration process.