Home > Resources > Manuals >
This is some text inside of a div block.

Chapter 2 of

Steuernummer and VAT ID Numbers (USt-IdNr): What's the Difference?

Value Added Tax (VAT)
Local Language:
Mehrwertsteuer (MwSt)
germany view
VAT Rates
Standard rate
19%
Reduced rate
7%

The Steuernummer is the tax number issued by the tax office where the business is registered. It is used in VAT returns and for all correspondence, audits, and day-a-day issues with the tax authorities. The VAT ID number, often referred as USt-IdNr, is the VIES number, used for all intra-Community transactions. A foreign business must first apply for a steuernummer at the corresponding tax office (in Germany, depending on your country of establishment, you are allocated a specific tax office). Once the steuernummer is received, an additional application must be made to the Federal Tax office to obtain the VAT Id number (USt-IdNr).

After the Steuernummer has been issued and the application has been submitted, the USt-IdNr is usually issued within 1–2 weeks, although in some cases it can take up to around 3 weeks.

Latest news

european union flag

EU Removes Customs Duty Relief for Low-Value Consignments

The EU's €150 customs duty exemption ended on 1 July 2026. See how the €3 per-item charge works and what the planned VAT threshold removal means.

european union flag

EU Proposes to Extend the Optional Reverse Charge Mechanism and the Quick Reaction Mechanism Until 30 June 2030

The EU proposes extending the optional reverse charge (Art. 199a) and the Quick Reaction Mechanism to 30 June 2030, in line with ViDA. See what changes.

bulgaria view

E-Invoicing in Bulgaria: Complete Guide

Bulgaria proposes mandatory B2B e-invoicing from 2028: scope, NRA validation system, pre-filled VAT returns, penalties and implementation calendar.

Stop Staring at the Patch of Blue Sky: The Future of E-Invoicing

ViDA won’t make e-invoicing easy – it will make it normal. Why EN 16931, diverging national models and ESG data should shape your e-invoicing strategy.

Rome view

Italy: Fiscal Representation and VIES Guarantee Rules for Non-EU Businesses

Non-EU businesses using an Italian fiscal representative need a guarantee of at least €50,000 for VIES inclusion. Who is affected, accepted forms and key dates.

london view

UK Budget 2026: Key VAT Changes for E-Invoicing, Marketplaces and Cross-Border Services

UK Budget 2026 VAT changes: e-invoicing from 2029, marketplace liability for UK sellers, reverse charge limits and direct debit. See what changes.

london view

UK E-Invoicing Roadmap: One 2029 Start Date, Requirements by April 2028

The UK e-invoicing roadmap confirms 1 April 2029 start for all VAT-registered businesses, with final rules by April 2028. See the key dates.

london view

E-Invoicing in the UK: Complete Guide

UK e-invoicing becomes mandatory on 1 April 2029. See who is in scope, the roadmap milestones, the role of Peppol and how to prepare.

norway city view

E-Invoicing in Norway: Complete Guide

Norway requires B2B e-invoicing from 1 January 2027. See the approved formats, exemptions, the 2030 timeline and how Peppol and EHF fit in.

poland city view

VAT Changes in Poland from 2027: VAT Warehouses and Wider Joint Liability

From 2027, Poland introduces a VAT warehouse procedure, extends joint liability to certain services and tightens fiscal representation rules.