“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:
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