“Wirtschafts-ID nummer” (i.e. Value Added Tax) is a novelty: it is defined as an economic identification number in the private sector for the economically active persons.
The business identification number (W-IdNr.) is issued to economically active persons. This includes:
natural persons who are economically active
legal entities
associations of persons
Therefore, sole traders and freelancers receive a W-IdNr. in addition to their IdNr. so that the business sphere is clearly and unambiguously separated from the private sphere.
The W-IdNr. will consist of the letters ‘DE’ and 9 digits and thus correspond in its form to the USt-IdNr.
The BZSt will issue a W-IdNr. at the request of the competent tax authority and communicate it to the economic operator without the need for an application.
If a law provides for the indication of the business identification number, the taxpayer can actually provide this information for transactions only from the time of the notification of the W-IdNr. The public shall be informed in due time about the date of issuance of the W-IdNr.
Sources:
Latest Posts in "Germany"
- e-Invoicing in Germany: Guidelines, Timeline, Scope, Requirements & Format
- Accidental Double Taxation Due to IOSS and § 21a UStG Application on Same Transaction
- Germany Mandates E-Invoicing in EU Languages for B2B Transactions from 2025 to 2028
- German E-Commerce Group Achieves Multi-Country VAT Compliance Post-OSS Suspension with hellotax Support
- VAT Deduction for In-Kind Formation of a GmbH with Car Contribution
