German tax numbers

Steuernummer vs Steuer-ID: the four German tax numbers, and which one goes where

The Steuer-ID is your personal 11-digit number for life, from the Federal Central Tax Office. The Steuernummer (tax number) comes from your local tax office (Finanzamt) for your tax file, and it can change when you move. The USt-IdNr. (VAT ID, starting with DE) is for cross-border EU business, and the W-IdNr. is a newer business ID. On a German invoice you put the Steuernummer or the VAT ID (§ 14(4) UStG), never your personal Steuer-ID.

Last reviewed: 2026-11-02

The four numbers at a glance

Steuer-ID (Identifikationsnummer, IdNr.): personal tax ID

Who: every person registered in Germany. Issued by: Bundeszentralamt für Steuern (BZSt, Federal Central Tax Office), § 139b AO. Looks like: 11 digits. Valid: permanently; it does not change when you move, marry or change your name. Used for: tax returns, employers, banks. Not for invoices.

Steuernummer: tax number

Who: anyone with a tax file, such as freelancers, companies, and many employees once they file a return. Issued by: your local tax office. Looks like: for example 12/345/67890 in Berlin, with a 13-digit standard form for ELSTER. Valid: it can change if you move to another tax office district. Used for: letters from the tax office, tax returns, invoices.

USt-IdNr.: VAT ID

Who: businesses that need it, on application (§ 27a UStG). Issued by: BZSt. Looks like: DE plus 9 digits. Used for: EU cross-border sales and purchases, and on invoices as an alternative to the Steuernummer. A Kleinunternehmer can have one too, if they trade across the EU.

W-IdNr. (Wirtschafts-Identifikationsnummer): business ID

Who: everyone economically active (§ 139a(3) AO). Issued by: BZSt, without an application (§ 139c AO). Looks like: DE plus 9 digits plus a 5-digit suffix, such as DE123456789-00001. Used for: identifying a business across authorities. It is being phased in, and it replaces neither the tax number nor the VAT ID.

Which number goes where

Invoice to a German customer: Steuernummer or USt-IdNr. Either one meets § 14(4) no. 2 UStG. Many people prefer the VAT ID, so that their tax number does not travel.
Invoice of EUR 250 or less including VAT: under § 33 UStDV, the small-amount invoice does not need either number.
Invoice to a business in another EU country without VAT: your VAT ID and the customer's VAT ID.
Employer asks for your tax number: they normally mean your Steuer-ID, so that they can fetch your wage tax data. Ask if it is unclear.
ELSTER, tax return: Steuernummer plus, for people, the Steuer-ID.
Letter from the tax office: at the top it says “Steuernummer” or “St.-Nr.” Quote it when you reply.
Company register, Transparenzregister, trade office: none of these replaces the numbers above. A commercial register number (HRB) is a different thing.

Wo finde ich meine Steuernummer? Where to find each one

Steuernummer: look on any letter or tax assessment (Steuerbescheid) from your tax office. If you use a Steuerberater, they have it. If you have never filed a return as an employee, you may not have one yet. That is normal: it is created when your file is opened. If you lost it, write to your tax office with your name, address, date of birth and Steuer-ID.

Steuer-ID: it is on your payslip tax certificate (Lohnsteuerbescheinigung), on tax assessments, and on the BZSt letter you got after your first address registration. If you cannot find it, ask for it again through the BZSt online form, or write to the BZSt by post. The BZSt does not give the number by e-mail or phone, and it says processing currently takes about four weeks, longer if it has questions. If three months have passed since you registered your address and nothing has come, the BZSt says you can send a copy of your ID and your registration confirmation.

USt-IdNr.: look on the BZSt letter or on earlier invoices. The BZSt sends this number only by post, and it does not give it by e-mail or phone.

W-IdNr.: if you had a VAT ID by 30 November 2024, your W-IdNr. is that number plus a suffix, announced by public notice rather than by letter. Others receive it in their ELSTER mailbox. You cannot apply for it. The BZSt writes: “Eine Antragstellung bei einer Finanzbehörde auf Vergabe der W-IdNr. ist nicht notwendig und nicht möglich.” According to the BZSt, businesses that pay corporate income tax, such as a GmbH or UG, and businesses that file a separate determination return follow from the fourth quarter of 2026, and everyone else from the fourth quarter of 2027. So many businesses do not have one yet. Leave the field empty on forms that call it optional.

How to get a Steuernummer

You do not apply for it on its own. You get it by sending the Fragebogen zur steuerlichen Erfassung (tax registration questionnaire) to your tax office within one month of starting. Employees who only file a return get theirs when they first file.

No law sets how long the tax office may take. If it has been six weeks, do this. First, check your confirmation: was it really sent, to the right office? Second, write to the tax office via ELSTER or by post, and quote the transfer ticket and your start date. Third, answer any letter asking for more details, because the file waits for your answer. Our software cannot speed this up and cannot retrieve a lost number. A Steuerberater can follow up for you.

Waiting for the number: can I already send invoices?

An invoice over EUR 250 without a number is missing a required item. For you, the missing number does not cancel what the customer owes you. For your customer, it can block the input VAT deduction until the invoice is right. Practical options: agree with the customer that you send the invoice when the number arrives; or send it now and correct it later, because § 31(5) UStDV allows a correction with a document that refers to the invoice. “Steuernummer beantragt” (applied for) is not a number, and it does not meet the rule.

A Kleinunternehmer invoice has its own list in § 34a UStDV. It also asks for the Steuernummer or VAT ID, plus a note that the exemption applies. EU businesses using the cross-border small business scheme have a separate Kleinunternehmer-Identifikationsnummer.

USt-IdNr. beantragen: how to get the VAT ID

With your registration: tick “USt-Identifikationsnummer beantragen?” in the tax registration questionnaire. The tax office passes your data to the BZSt, and the BZSt issues the number.
Later: apply to the BZSt, online or in writing. § 27a UStG requires name, address and the Steuernummer under which you are registered for VAT. The BZSt issues it only after the tax office has registered you for VAT and sent the data. So you need the tax number first.
Check a customer's VAT ID: use the European Commission's VIES page, or the BZSt confirmation service (§ 18e UStG). For an EU sale without VAT, save the result as proof.
Freelancer with only German clients: you do not need one by law. Some people get one anyway so they can use it on invoices instead of the tax number.

New in Germany as an employee or founder

Order of events for most people: you register your address at the Bürgeramt or Meldebehörde. Your Steuer-ID arrives by post, and the BZSt issues it only after the registration office has sent your data. Then, if you start a business, you send the questionnaire and get your Steuernummer. If you need the VAT ID, it comes last.

A foreign managing director living abroad who is not registered in Germany may have no Steuer-ID. The company's form still goes in, and the company gets its own tax number, which is different from yours. Tell the tax office why the field is empty.

Frequently asked questions

Are Steuer-ID and Steuernummer the same?

No. The Steuer-ID is yours for life and has 11 digits. The Steuernummer belongs to your tax file at a local tax office and can change when you move. A company has a Steuernummer but no Steuer-ID.

What is my tax ID in Germany for a foreign form that asks for a TIN?

For a private person it is normally the 11-digit Steuer-ID. For a company it is normally the Steuernummer. If the foreign form says VAT number, give the USt-IdNr. instead.

Does my UG need its own Steuernummer if I already have one as a person?

Yes. The UG is a separate taxpayer. It gets its own tax number after its own questionnaire, and yours stays for your personal income tax.

Steuernummer not received after 6 weeks. Can I start invoicing?

You may work, but invoices above EUR 250 need the number. Hold the invoices, or send them and correct them later. Write to the tax office and quote your transfer ticket.

I moved city. Do I get a new number?

Your Steuer-ID stays. Your Steuernummer can change if you move to another tax office district. Tell the old tax office, and use the new number once it arrives. Update your invoices from that point on.

Do I put the W-IdNr. on invoices now?

§ 14(4) UStG still asks for the Steuernummer or the USt-IdNr. The W-IdNr. does not replace these today. Check the BZSt page before you change your invoice template.

Can you get my number for me?

No. Only the tax office or the BZSt can give it to you, and we do not have access to those records. Our module helps you send the registration that leads to your first tax number.

Primary sources and scope

Authoritative references for the key claims on this page. Check the current text before making a filing or accounting decision.