Quick answer · reviewed July 2026
Most foreign companies registered for VAT in Germany need both, and they are not interchangeable. The Steuernummer is issued by your local Finanzamt and is what you use to file your German VAT returns. The USt-IdNr (format DE followed by nine digits) is issued separately by the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) and is what you need for intra-EU B2B trade, reverse-charge invoices, and VIES validation. You request both on the same tax registration questionnaire (Fragebogen zur steuerlichen Erfassung). The BZSt issues the USt-IdNr after the tax office has registered you and sends it by post. Often it is issued together with your Steuernummer; if it comes separately, it usually takes a few weeks, sometimes longer. If you did not request it there, you can apply for it separately afterwards.
Key Takeaways
- The Steuernummer (tax number) is issued by your local Finanzamt, its format differs by federal state (usually 10 or 11 digits, e.g. 123/456/78901, and 13 digits in the nationwide ELSTER format); it identifies your tax file and is required on domestic invoices, VAT returns, and all correspondence with the tax office.
- The USt-ID (Umsatzsteuer-Identifikationsnummer) follows the format DE123456789, issued by the BZSt, it is required for intra-EU B2B transactions, reverse charge invoices, and EU sales list (Zusammenfassende Meldung) (ZM) filings.
- Foreign companies registered for VAT in Germany need both numbers. They serve different purposes and are obtained from different authorities.
- On invoices, you may use either number for domestic sales (§14 UStG), but intra-EU reverse charge invoices require the USt-ID of both supplier and customer.
Sources: UStG §14, §18, §27a; BZSt guidelines.
Germany uses two distinct tax identification numbers for VAT purposes, and confusing them is one of the most common mistakes foreign companies make when entering the German market. The Steuernummer and the USt-ID look different, come from different authorities, and appear on different documents. Getting them mixed up can delay invoicing, block intra-EU trade, or trigger compliance queries from the Finanzamt. This guide explains exactly what each number is, when you need it, and how to obtain both.
Steuernummer vs USt-ID: Side-by-Side Comparison
| Steuernummer | USt-ID (USt-IdNr.) | |
|---|---|---|
| Full name | Steuernummer | Umsatzsteuer-Identifikationsnummer |
| Format | Differs by state, usually 10 or 11 digits (e.g. 123/456/78901); 13 digits in the nationwide ELSTER format | DE + 9 digits (e.g. DE123456789) |
| Issued by | Local Finanzamt (tax office) | Bundeszentralamt für Steuern (BZSt) |
| Scope | Domestic, identifies your tax file at the local office | EU-wide, identifies you for cross-border VAT purposes |
| Required for | Tax returns, domestic invoices, Finanzamt correspondence | Intra-EU B2B invoices, reverse charge, ZM filings, VIES |
| On invoices | Domestic invoices (or USt-ID as alternative) | Intra-EU reverse charge invoices (mandatory) |
| Transferable | No, tied to one Finanzamt; changes if you move jurisdictions | Yes, stays the same regardless of which Finanzamt you are assigned to |
| Publicly verifiable | No | Yes, via BZSt VIES confirmation (§18e UStG) |
What Is the Steuernummer?
The Steuernummer is a domestic tax identification number assigned to every taxpayer, individuals and businesses alike, by their local Finanzamt. For businesses, it identifies the specific tax file where all your filings, assessments, and correspondence are recorded.
Format and structure
The format of the Steuernummer differs by federal state. On tax office letters it usually has 10 or 11 digits, written with slashes (e.g. 123/456/78901). For electronic filing through ELSTER, the same number is written in a nationwide 13-digit format (bundeseinheitliche Steuernummer), which adds a code for the state and the tax office.
When you need it
- Filing VAT returns (UStVA), every return requires the Steuernummer
- Filing the annual VAT declaration (Umsatzsteuerjahreserklärung)
- Domestic invoices, §14 UStG requires either the Steuernummer or USt-ID on every invoice
- All correspondence with the Finanzamt, every letter, assessment notice, and query references this number
- Finanzamt filings, the number is required to authenticate your submissions
Steuernummer vs Steuerliche Identifikationsnummer (IdNr.): Do not confuse the Steuernummer with the Steuerliche Identifikationsnummer (IdNr.), which is an 11-digit lifetime number assigned to individuals for income tax purposes. Businesses do not have an IdNr., they have a Steuernummer. Foreign companies will only ever deal with the Steuernummer for their German VAT obligations.
What Is the USt-ID (Umsatzsteuer-Identifikationsnummer)?
The USt-ID (also written USt-IdNr.) is Germany’s EU VAT identification number. It exists under the EU VAT Directive to enable the identification of businesses across member states for cross-border transactions. Every EU country issues its own version with a country prefix, Germany’s begins with DE.
Format
The German USt-ID consists of the prefix DE followed by exactly 9 digits (e.g. DE123456789). There are no spaces, slashes, or other separators. The number is permanent and does not change even if you are reassigned to a different Finanzamt.
When you need it
- Intra-EU B2B sales and purchases, both parties must quote valid USt-IDs for the reverse charge mechanism to apply
- Zusammenfassende Meldung (ZM), the EC Sales List requires your USt-ID and those of your EU customers
- Reverse charge invoices, §14a UStG requires the USt-ID of both supplier and customer
- VIES validation, your trading partners verify your USt-ID before applying zero-rate treatment
- Amazon, marketplace platforms, platforms require the USt-ID for seller verification and OSS compliance checks
Common Confusion Points for Foreign Companies
Foreign companies entering Germany frequently encounter these misunderstandings:
1. “I have a USt-ID, so I don’t need a Steuernummer”
Wrong. The USt-ID does not replace the Steuernummer. You cannot file a VAT return, receive assessment notices, or communicate with your Finanzamt using only the USt-ID. Both numbers are issued during the registration process, but they serve completely separate functions.
2. “My home country VAT number works in Germany”
It does not. A French TVA number (FR + 11 digits) or a Dutch BTW number (NL + 12 characters) identifies you in those countries. If you have a German VAT obligation, through a warehouse, fixed establishment, or exceeding distance selling thresholds, you need a German Steuernummer and a German USt-ID (DE prefix).
3. “The numbers are interchangeable on invoices”
Partially true for domestic invoices, where §14 UStG allows either number. But for intra-EU B2B invoices with reverse charge, the USt-ID is mandatory for both parties. Using only the Steuernummer on a reverse charge invoice is a formal error that can give the tax authority grounds to deny zero-rate treatment.
4. “I can start trading before receiving both numbers”
Risky. Without the USt-ID, you cannot issue valid reverse charge invoices or file ZM reports. Without the Steuernummer, you cannot file VAT returns. In practice, the Steuernummer arrives with the Finanzamt registration confirmation, and the USt-ID is sent by post from the BZSt. Often it is issued together with the Steuernummer; if it comes separately, it usually takes a few weeks, sometimes longer. Plan your go-live accordingly.
How Foreign Companies Obtain Each Number
Getting the Steuernummer
- Submit the Fragebogen zur steuerlichen Erfassung, the tax registration questionnaire, filed with the Finanzamt or by your tax advisor. This is the same form that triggers your overall VAT registration.
- The Finanzamt processes the registration, typically 4 to 8 weeks for foreign companies, though it can take longer depending on the workload of the assigned office.
- You receive the Steuernummer by letter, the Finanzamt sends a written confirmation with your assigned number. Your tax advisor may receive it electronically through the firm's secure professional channel with the tax office.
Getting the USt-ID
- Apply during VAT registration, the Fragebogen includes a field to request the USt-ID simultaneously. Always tick this box.
- The BZSt issues the number separately, even though you requested it through the Finanzamt form, the USt-ID is issued by the Bundeszentralamt für Steuern (BZSt), a different federal authority.
- Timeline: often together with your Steuernummer, the BZSt issues the USt-ID once the Finanzamt has registered you and sends it by post. If it comes separately, it usually takes a few weeks, sometimes longer. You can also apply directly via the BZSt online portal if the number was not requested during initial registration.
Timeline summary: The Steuernummer usually takes 4 to 8 weeks from a complete application. The USt-ID is often issued together with it; if it comes separately, it usually takes a few weeks, sometimes longer. Nobody can move an application up the tax office's queue. What a licensed tax advisor does is submit a complete application the first time and answer the tax office's questions quickly, so the file is not held up by missing information.
Which Number Goes on Which Document?
| Document | Steuernummer | USt-ID |
|---|---|---|
| Domestic invoice (B2B or B2C) | ✓ (required, or USt-ID) | ✓ (alternative to Steuernummer) |
| Intra-EU reverse charge invoice | , | ✓ (mandatory, both parties) |
| VAT return (UStVA) | ✓ (required) | , |
| Annual VAT declaration | ✓ (required) | , |
| Zusammenfassende Meldung (ZM) | , | ✓ (required) |
| Finanzamt correspondence | ✓ (required) | , |
| Marketplace seller registration | Sometimes required | ✓ (usually required) |
| VIES verification by trading partners | , | ✓ (this is what they check) |
Best practice: Many businesses choose to display the USt-ID rather than the Steuernummer on all invoices. This is permitted under §14 UStG and avoids disclosing the Steuernummer, which is tied to your local tax file. It also ensures consistency across domestic and intra-EU invoices.
Practical Recommendations
- Request the USt-ID during initial registration. Do not wait, ticking the box on the Fragebogen costs nothing and avoids a separate application later.
- Store both numbers in your ERP or invoicing system. Configure your invoice templates to show the correct number based on the transaction type (domestic vs intra-EU).
- Verify your customers’ USt-IDs before zero-rating. Use the BZSt qualified confirmation procedure (qualifizierte Bestätigungsanfrage) for a legally binding verification, not just the basic VIES check.
- Keep your tax advisor informed of both numbers. They need the Steuernummer for Finanzamt filings and the USt-ID for ZM submissions.
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Frequently Asked Questions
Do I need both a Steuernummer and a USt-ID in Germany?
Yes. If your business is VAT-registered in Germany and trades with customers in other EU countries, you need both numbers. The Steuernummer is required for filing tax returns and issuing domestic invoices. The USt-ID is required for intra-EU B2B transactions, reverse charge invoices, and ZM filings. They serve different purposes and are issued by different authorities.
What does a German Steuernummer look like?
The format of a German Steuernummer differs by federal state. On tax office letters it usually has 10 or 11 digits written with slashes, such as XXX/XXX/XXXXX (e.g. 123/456/78901). For electronic filing in ELSTER the same number is written in a nationwide 13-digit format. It is issued by your local Finanzamt and appears on all correspondence from that office, on your tax returns, and on domestic invoices.
How long does it take to get a USt-ID in Germany?
The USt-ID is issued by a separate federal office, the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt), and sent by post. When it is requested on the registration form (the Fragebogen), it is often issued together with your Steuernummer. If it comes separately, it usually takes a few weeks, sometimes longer. If it was not requested there, you can apply later through the BZSt online portal. If you already hold a Steuernummer and are adding the USt-ID separately, the process may be faster. Nobody can move a request up the queue; a tax advisor makes sure it is requested correctly the first time.
Can I use my USt-ID instead of the Steuernummer on invoices?
Yes, for domestic invoices. Under §14 UStG, a German invoice must include either the Steuernummer or the USt-ID of the supplier; both are equally valid. However, for intra-EU B2B invoices where the reverse charge mechanism applies, you must include the USt-ID of both supplier and customer. Many businesses choose to display the USt-ID on all invoices for simplicity and to avoid disclosing their Steuernummer.