Steuernummer and USt-IdNr: What You Need to Know

For cross-border retailers doing business in Germany, knowing about the Steuernummer (St-Nummer) and USt-IdNr is essential. Steuernummer (St-Nummer) is also known as a tax number and is a key part of ensuring compliance with German tax laws, while USt-IdNr is crucial for VAT compliance in Germany.

This article will help familiarise you with Steuernummer and USt-IdNr, and answer all your doubts. You'll learn about the definition, the registration process for a St-Nummer, and the differences between St-Nummer and USt-IdNr, etc. Read on to complete these formalities much more easily!

What is a Steuernummer

A Steuernummer (St-Nummer) is a tax identification number in Germany, used to identify individuals and businesses for tax purposes. It is issued by the tax office (Finanzamt) and is essential for handling tax-related matters, such as filing tax returns, paying taxes, and invoicing clients. The Steuernummer is different from the USt-IdNr. (VAT ID number), which is used specifically for VAT transactions, especially for businesses dealing with cross-border sales within the EU.

A St-Nummer ensures your visibility to tax authorities, allowing you to register for and charge VAT seamlessly. For non-EU companies, typically you are required to appoint a Fiscal Representative in Germany to handle tax matters. This way, you remain compliant from the get-go without having to run into complications later.

How to Tell if You Need a Steuernummer

As a thumb rule, you should get a St-Nummer if you (any individual or business) are involved in any activity that requires you to report income or pay taxes to the German authorities.

Primarily, it helps you communicate clearly with the Finanzamt and work through any issues that may come up. In addition, companies must provide it during contact with tax offices, on invoices, and other business-related documents.

The tax laws in Germany make it mandatory to have Steuernummer for all companies operating in Germany. This ensures that your tax returns are in line with your business for the specific time period of filing.

How to Apply for a Steuernummer

Now, let's discuss the steps you should take to apply for a Steuernummer in Germany. You'll get your Steuernummer by mail once you've registered your business with Finanzamt (German tax office).

Here are the documents you need to register your business and start the process to get a Steuernummer:

• Warehousing contract (to prove that you have stock in Germany)
• Tax registration form (Fragebogen zur steuerlichen Erfassung) filled out by the system after you provide information about your business.
• Personal ID
• Proof of business registration
• EU VAT number (if applicable)
• For non-German companies, more documentation may be needed, including proof of tax identification in your home country and additional power of attorney for the fiscal representative.

With these documents, you'll need to fill out an eight-page form completely in German using ELSTER, the authorities' online tax tool. Once you've completed the form and submitted it, you can expect to receive your Steuernummer in 2-6 weeks, depending on how long the office takes to process it.

If you find this troublesome, you can turn to VATAi VAT Services for help. After you provide the required information on VATAi's system online, we will request a Steuernummer from the local tax authority. Once it confirms the information, it will send the form to our German office. Some tax authorities require registration documents via mail. In this case, you need to bear the mail fee.

When you get your Steuernummer, you must put it in your Impressum (a page on your website), and on your invoices to German customers.

How Much Does it Cost to Get a Steuernummer

Obtaining a Steuernummer in Germany is generally free of charge when registering directly with the Finanzamt (German tax office). But all the forms need to be filled in German, therefore the application process may cost you some time and effort.

What Does a Steuernummer Look Like

The St-Nummer is issued in the form of a 10 or 11-digit number. The variation depends on the federal state in which the company is registered. Here are the examples: 12/345/67890 or 92/345/67894.

The individual segments represent:

• The federal state code
• The tax office region
• The company's tax ID number.

Where to Find Your Steuernummer

There are 2 ways to find your Steuernummer:

• Check the income tax report
• Check the letters sent from the Finanzamt (German tax office)

Is Steuernummer Permanent

No, St-Nummer is not a permanent figure. You'll have to apply for a new one whenever you're moving within Germany, or under a few other conditions. Here is a brief list of the conditions under which you may need to apply for a new Steuernummer:

• If you change districts and relocate to an area that falls under the jurisdiction of a new Finanzamt.
• Your primary source of income or nature of business changes.
• Change in personal information such as name due to marriage.
• Change in tax classification from VAT exempt to VAT eligible.
• Errors in initial registration that may require correction later.
• Changing the nature of your business, for example, from a sole proprietorship to a limited liability company [GmbH] or vice versa.

Keep your old documents handy, as you may need them while applying for a new Steuernummer once you move across the country or have a change in the backend. In either case, it should not be a major hassle to get a new number with the right documentation.

What is USt-IdNr

Although both St-Nummer and USt-IdNr are tax-related identifiers used in Germany, they serve different purposes and are issued by different authorities. USt-IdNr is the VAT ID number, which is especially applicable for cross-border sellers.

Umsatzsteuer (USt), known as VAT (Value Added Tax) in Germany, is a consumption tax applied to goods and services. This tax is added at each step of production or distribution, reflecting the value added at each stage. Businesses must charge VAT on taxable sales and pay it to the tax authorities. If you're running a business involved in international transactions with other European countries, it's essential to apply for a USt-IdNr, in addition to having your Steuernummer.

Typically, USt-IdNr is an 11-digit number in the format - DE999999999, with "DE" always followed by nine digits. Once you've got the USt-IdNr, you have to file your VAT returns on time and make sure your VAT number is valid all the time to ensure VAT compliance. For more information about VAT in Germany, read also: How Does VAT Work in Germany: Key Insights for Your Business

Differences Between Steuernummer and USt-IdNr

As mentioned, Steuernummer is required for all individuals and businesses that engage in any taxable activities in Germany. For those who are engaged in cross-border activities within the EU, you'll also need to apply for a USt-IdNr to ensure compliance with VAT regulations.

If you are still a bit mixed up about these 2 concepts, check out the table below that summarises the differences between the Steuernummer and the USt-IdNr:

A foreign business needs to first apply for a Steuernummer at the relevant tax office in Germany (your assigned office depends on where your business is based). After the Steuernummer is issued, a second application must be submitted to the Federal Tax Office to acquire the VAT ID number (USt-IdNr). If you have any questions, feel free to get in touch with VATAi VAT Services for a free consultation.

Or you can get VATAi's VAT Service and don't need to go through these processes. We will handle your VAT filings including submitting details and applying for a Steuernummer from the local tax office. Once confirmed, the German tax authority will issue the Steuernummer and inform the Federal Tax office to issue the VAT ID number. VATAi will receive the two tax identification numbers for you, saving you the trouble of additional applications.

The Bottom Line

A Steuernummer (St-Nummer) is crucial for businesses looking to enter the German market. It is also a necessary step to obtain the USt-IdNr (VAT ID number) in Germany. This article has explained the concept, application process of the Steuernummer, and highlighted the differences between the Steuernummer and the USt-IdNr. By this point, you likely have a solid grasp of both. Having these key identifiers makes international trade smoother and ensures regulatory compliance.

If this article is useful to you, don't hesitate to share it with those interested in learning more about Steuernummer and USt-IdNr!