You require a VAT registration number if you
- Deliver goods to the rest of the Community (intra-Community delivery, § 4 para. 1 no. 1 letter b UStG in conjunction with § 6a UStG, § 18a para. 6 UStG) or acquire goods from the rest of the Community,
- Carry out deliveries within the meaning of § 25b, para. 2 UStG (intra-Community triangular transactions),
- provide other services in accordance with § 3a Para. 2 UStG in the rest of the Community which are taxable there and for which the recipient of the service is liable for the tax, or you make use of other services provided by a trader established in the rest of the Community.
The Federal Central Tax Office is responsible for issuing the VAT registration number (§ 27a Paragraph 1 UStG). The following options are available to you for the application:
a) When setting up a new company
If you have not been registered for VAT up to now, you must first contact the tax office responsible for you (informally or, in the case of a newly established company, using the questionnaire for tax registration). As part of the VAT registration process, the required data will be transferred to the Federal Central Tax Office. A separate application for the issue of a VAT registration number to the Federal Central Tax Office is not necessary in this case.
b) Companies already registered for VAT
If you are already registered for VAT with the tax office, you can apply for a VAT registration number directly from the Federal Central Tax Office online or in writing (letter, fax).
- Application via the Internet
This service is available to you daily from 05:00 to 23:00.
- Written application
Please send your written application to the following address:
Bundeszentralamt für Steuern
You can obtain further detailed information on the VAT registration number from the Federal Central Tax Office.