ExpatBusiness.de — Simplifying Business in Germany
Tax & VAT registration

Understanding German tax registration.

Business tax number, VAT number, and when you need a certified tax consultant — explained in plain English.

VAT decision path

Tax and VAT planning workspace with calculator, charts and documents
1

Revenue threshold

Under the Kleinunternehmer limits, VAT exemption can stay an option.

2

EU B2B services

Cross-border business customers usually trigger a USt-IdNr. need.

3

Physical goods

Imports or exports can add an EORI number to the setup.

4

Tax election

Pick the regime before invoices and ELSTER answers lock in the workflow.

Quick check

Which VAT setup applies to you?

Answer four questions to see your likely VAT regime and which registrations you need.

Is this your first business year in Germany?

Do you sell B2B services to other EU countries?

Do you import / export physical goods to or from outside the EU?

Your VAT picture

Kleinunternehmer (§19 UStG) — optional

No USt-IdNr. needed for now
No EORI number needed
  • · Kleinunternehmer status is optional — you charge no VAT but also cannot reclaim input VAT on your own purchases. Choose standard VAT if you expect large upfront costs.
  • · Crossing €100.000 net revenue mid-year ends the exemption immediately, not at year-end.

Orientation only — confirm your VAT election with a Steuerberater or the Finanzamt.

Business Tax Registration (Steuerliche Erfassung)

What it isThe Fragebogen zur steuerlichen Erfassung — the tax-registration questionnaire that triggers your Steuernummer.
When to fileFor a trade (Gewerbe): after the Gewerbeanmeldung. For freelancers (Freiberufler): directly — no trade registration needed. For UG/GmbH: after your Handelsregister entry is confirmed.
What we doWe walk you through every question in the Fragebogen, review your answers before submission, and follow up with the Finanzamt if needed.
What Finanzamt doesReviews and approves your application and issues your Steuernummer. This is entirely their process — we cannot influence the timeline.
Common mistakesIncorrectly electing Kleinunternehmer status when revenue will exceed €25,000; incorrect turnover forecast; wrong legal form selection.

VAT Registration (USt-IdNr.)

Standard rate19% VAT (7% for certain categories including food, books, medical).
Kleinunternehmer §19 UStGFrom 2025: if last year's net revenue was ≤ €25,000 and this year stays under €100,000, you can opt out of VAT entirely. Simpler admin, but you cannot reclaim input VAT.
When you need a USt-IdNr.For EU cross-border B2B transactions. Required if you sell services to VAT-registered businesses in other EU countries.
EORI numberNeeded if you import or export physical goods to or from outside the EU (third countries) — it is a customs number. Not required for service-only businesses, or for moving goods only within the EU.

When to involve a certified tax consultant

ExpatBusiness.de provides coordination and guidance — we are not tax advisors. For complex situations, a certified Steuerberater is essential:

  • →Multiple shareholders with different equity percentages
  • →Cross-border service income from outside Germany
  • →Deciding between Kleinunternehmer and standard VAT registration
  • →UG/GmbH with planned profit distributions
  • →Holding structure or IP licensing arrangements

Included in UG/GmbH package

A 30-minute session with a certified Steuerberater.

Book a consultation →

Frequently asked questions

How long does it take to get a Steuernummer?+

Typically 2–6 weeks after submitting the Fragebogen zur steuerlichen Erfassung. The Finanzamt processes applications manually — there is no way to speed this up.

Can I start invoicing before I have a Steuernummer?+

Yes — you can issue invoices noting "Steuernummer beantragt" (tax number applied for). Once you receive it, update your invoice template. Note: for charging VAT your Steuernummer is enough — the USt-IdNr. is only needed for EU cross-border business.

Do I need a tax consultant to register?+

No — sole proprietors and freelancers can file the Fragebogen themselves. We guide you through it. For UG/GmbH, a Steuerberater is strongly recommended given the complexity of the shareholder structure.

What is the difference between Steuernummer and USt-IdNr.?+

Steuernummer is your domestic tax ID issued by your local Finanzamt — used for German tax filings. USt-IdNr. (starting with DE) is your VAT ID for EU cross-border transactions — issued by the Bundeszentralamt für Steuern.

Business tax registration

Ready to register your business tax?

We coordinate the process end to end — your Finanzamt handles the official registration.

Book a consultation →