Tax numbers in Germany in 2026: VAT ID, Steuernummer and W-IdNr.
The three identifiers may belong to the same company, but they are not interchangeable. See which one to use in the declaration, invoice, and intra-Community supply.
First, determine what you need the number for
Most often you will use the Steuernummer assigned to your local case.
You need a USt-IdNr., i.e. a German VAT ID.
This is the purpose of the nationwide W-IdNr. issued ex officio.
You check the VAT ID in VIES, not the Steuernummer or W-IdNr.
Steuernummer, USt-IdNr. and W-IdNr. are not synonyms
Steuernummer
regional / 13 digitsIssued by the Finanzamt for declarations, payments and correspondence.
Authority: FinanzamtUSt-IdNr.
DE123456789Identifies the taxpayer in relevant transactions within the EU internal market.
Authority: BZSt · upon requestW-IdNr.
DE123456789-00001Nationwide business identifier for tax and administrative procedures.
Authority: BZSt · ex officioDo not remove the ending from W-IdNr. to "create" VAT ID, and do not add -00001 to USt-IdNr.
Steuernummer connects the taxpayer with the relevant Finanzamt
Steuernummer
May appear in a regional format. A standardized 13-digit format is used for ELSTER electronic communications.
Declarations and correspondence
Identifies local tax matters, payments, and communications with the Finanzamt. It is not used for VIES audits.
The traditional notation may depend on the state, but the ELSTER transmission format consists of 13 digits.
See also VAT returns in Germany.
USt-IdNr. is DE and nine digits
BZSt issues a number upon request in accordance with §27a UStG.
Including IDT, selected B2B services, ZM and transfer of own goods.
The DE VAT ID itself does not create an IDT and does not imply establishment in Germany.
The W-IdNr. is issued ex officio, but implementation remains gradual
BZSt has started the phased issuance of the economic identifier.
Further Unterscheidungsmerkmale are provided for subsequent activities, establishments or facilities.
Don't assume that every company will have all its designations in place on any given day in 2026.
The existing VAT ID remains valid. An entity requiring a USt-IdNr. for intra-EU trade continues to submit a separate application.
The official schedule and coverage of both issues are described by BZSt.
Each number remains needed for its own function
Local matter
Settlements and contact with the Finanzamt.
EU VAT
Relevant intra-EU transactions.
The new number does not automatically replace the identifier required by a specific form, declaration or regulation.
Which number should I include on a German invoice?
Steuernummer or USt-IdNr.
- §14 section 4 point 2 UStG uses an alternative,
- there is no obligation to provide both numbers,
- W-IdNr. is not a simple replacement.
USt-ID No. of both sides
- VAT ID of the supplier and buyer,
- number of the buyer from another EU country,
- additionally actual transport and other WDT conditions.
Basics: §14 UStG and §14a UStG. The full requirements are described in the VAT invoice guide in Germany.
An active VAT ID is important but not sufficient
The supplier uses a DE VAT ID and the buyer uses a number from another EU country.
The goods must actually move to another EU country.
The invoice, delivery notes and correct recording of the transaction must be consistent.
VIES does not confirm the goods' route. When transferring your own inventory, the company's own VAT ID in the destination country may appear in ZM.
One company can have a VAT ID in several EU countries
May require DE USt-IdNr. for local and EU flows.
PL VAT EU and DE USt-IdNr may be of parallel importance.
The numbers are selected according to the originating warehouse, direction and type of transaction.
In the case of own transfer, it is possible to show your own VAT ID of the receiving country.
The partner's VAT ID may be required, but the system describes the physical movement of the goods.
Related guides: Amazon FBA in Germany and Intrastat Germany 2026.
In VIES you check the USt-IdNr., not the Steuernummer or W-IdNr.
The number is active for intra-EU transactions at the time of inquiry.
It retrieves data from national VAT databases rather than creating a separate registration.
Incorrect number, no EU activation, incomplete registration or data delay.
Link the date, result and counterparty to the transaction documentation.
It does not check the transport, identity of the goods, right of disposal or completeness of the IDT documentation.
The Taxenlight tool is compatible with the EU VIES system and enables the verification of EU VAT numbers based on the data available in this system.
Check EU VAT numberBZSt offers simple and qualified confirmation of a foreign VAT ID
Validity of the number
Confirms whether a foreign VAT ID was valid in the issuing country at the time of inquiry.
Compliance of the indicated data
After a simple check, it allows you to check the consistency of the name, legal form, city, postal code and street.
Mere VAT registration in Germany without a German registered office should not be treated as automatic fulfilment of every condition of the BZSt procedure.
Current rules: BZSt.
The personal ID number is not the company's VAT number
As a rule, it remains valid for life. It is not a USt-IdNr., Steuernummer, or W-IdNr. for business activities.
DE USt-IdNr. does not automatically mean an obligation to issue e-invoices
It does not independently establish a registered office or permanent establishment in Germany.
It also does not resolve the e-invoicing obligation on its own.
What matters is the place of establishment, the share of the branch and the type of sale.
Details: e-invoice in Germany.
The most common mistakes in German numbers
Fact: The VAT ID for relevant EU transactions is USt-IdNr.
Fact: both identifiers function in parallel.
Fact: the ending is an element of W-IdNr., not USt-IdNr.
Fact: transport and other conditions are also required.
Fact: it can have numbers in several EU countries.
Fact: VAT registration does not in itself create a place of establishment.
Secure Identification Checklist
- Set the purpose: declaration, invoice, IDT, ZM, verification or administration.
- Identify the authority: Finanzamt or BZSt.
- Check regional format, DE + 9 digits or ending with -00001.
- Do not use W-IdNr. instead of USt-IdNr. due to the similar root.
- On the standard invoice, select the Steuernummer or USt-IdNr.
- For IDT, verify the VAT ID of both parties and the physical transport.
- Keep the VIES result dated and assigned to the transaction.
- Check the consistency of numbers in the invoice, ZM, declaration and system.
- Do not confuse DE USt-IdNr. with German headquarters.
- If W-IdNr. is missing, check the implementation stage and the appropriate ELSTER account.
Select the right number for your transaction
We'll check whether you need a German registration, USt-IdNr., and how to use the numbers on invoices, IDTs, and reports.
Frequently asked questions about German tax numbers
What does a German EU VAT number look like?
USt-IdNr. has the prefix DE and nine digits, e.g. DE123456789. This is an example of a structure, not a specific company number.
Is Steuernummer a German VAT ID?
No. The Steuernummer is a local tax number issued by the Finanzamt. The German VAT ID for relevant EU transactions is the USt-IdNr. issued by the BZSt.
Does W-IdNr. replace USt-IdNr.?
No. The W-IdNr. identifies the business within a broader system, while the USt-IdNr. continues to be used for relevant VAT purposes in the EU market.
Who issues the German USt-IdNr.?
The USt-IdNr. is issued at the request of the Bundeszentralamt für Steuern. The Steuernummer comes from the relevant Finanzamt.
Is it necessary to order the W-IdNr.?
No. It is awarded ex officio by BZSt. The process of initial assignment and additional designations has been spread over stages spanning 2026.
Can one company have a VAT ID in several EU countries?
Yes. A company can have a Polish VAT EU, German USt-IdNr., and numbers for other countries if it has the appropriate registration obligations in those countries.
Is an active VIES number sufficient to apply for WDT?
No. Actual transport to another EU country, correct documents and compliance with other IDT conditions are also required.
Does DE USt-IdNr. mean an e-invoice obligation?
Not automatically. A German VAT ID alone does not prove a German registered office or permanent establishment involved in the transaction.
Steuernummer for the Finanzamt, USt-IdNr. for EU VAT, W-IdNr. for business identification
Steuernummer: local settlements with the Finanzamt.
USt-IdNr.: VAT ID for relevant EU transactions.
W-IdNr.: nationwide business identifier.
