Value Added Tax (VAT) number
Businesses who provide or receive goods and services within the European single market require a value-added tax identification number (VAT ID No.) for processing.
Possession of a valid VAT ID No. is one of the prerequisites for these goods and services to be provided or received VAT-exempt, provided that the company based in the other EU member state has a valid VAT ID No, too.
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Note:
The Federal Central Tax Office (BZSt) assumes no liability with regard to completeness and accuracy for the legal regulations and the documents from the German Federal Ministry of Finance (Bundesministerium der Finanzen - BMF).
The editorial team strives to incorporate current changes in a timely manner. However, since updates can take a certain time, especially in case of extensive changes, no guarantee can be provided that the status of the legal regulations and the documents of the BMF is always updated on a daily basis. The same applies to content from pages that were not created by BZSt but are referred to (links).
Only publications in an official promulgation organ (usually the Bundesgesetzblatt or the Bundesanzeiger) have an official character.
Contact
Bundeszentralamt für Steuern
Dienstsitz Saarlouis
66738 Saarlouis
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