VAT payments are made to the IBAN number of the competent tax authorities. These bank details change for each taxpayer depending on the local office where they are VAT registered. The correct IBAN account is stated in the confirmation of VAT registration issued by the tax authorities. It is important to check these bank details before making the payment.
The reference in the bank transfer must include the tax number (steuernummer) and the period that is being paid. If there is another reason for the payment like penalties or corrective returns, it should also be included in the reference.
All bank transfer costs must be paid by the taxpayer.