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

Romania Simplifies the Import VAT Deferral Certificate Procedure

Read this article to get a clear overview of the newest changes to the import VAT deferral procedure in Romania.

london view

UK to Cut VAT on Domestic Electricity to 0% from October 2026

Read this article to learn more about the upcoming cuts to UK VAT on domestic electricity bills.

Rome view

Italy Extends VAT Split Payments Regime Until 2029

The European Commission has granted approval to Italy to continue the use of the anti-VAT fraud split payment regime with state organisations.

Belgium: Preliminary Draft Law Signals Move Toward e-Reporting

Read this article to learn about the latest developments on e-reporting in Belgium.

denmark city view

E-Invoicing in Denmark: Complete Guide

E-invoicing in Denmark is mandatory for B2G and widely used for B2B in practice. Learn how NemHandel, Peppol and the Danish Bookkeeping Act shape the country’s framework.

E-invoicing in Belgium: Complete Guide

Belgium plans to make B2B e-invoicing in domestic transactions mandatory by January 2026. No digital reporting obligation is foreseen insofar.

luxembourg city view

Luxembourg's B2B E-Invoicing Mandate to Apply from 2028

Read this article to learn more about the latest developments regarding B2B e-invoicing in Luxembourg, as shared by the Grand Duchy's authorities.

london view

HMRC's 2026 Transformation Roadmap Update Confirms E-Invoicing Mandate

Read this article to learn what HMRC's 2026 Transformation Roadmap Update means for e-invoicing in the UK.

london view

E-Invoicing in the UK: Complete Guide

The UK is exploring wider adoption of e-invoicing. Learn about the government consultation, Peppol infrastructure, and how Marosa supports compliant e-invoicing.

paris view

E-Invoicing in France: Complete guide

Mandatory B2B e-invoicing and e-reporting in France: rules, implementation calendar, simplification measures and certified Plateformes Agréées.