Germany assigns businesses and freelancers several different identification numbers, and it is easy to confuse them. This guide explains what each one is, who needs it, and where it belongs on an invoice or official document.
Quick reference
| Number | Format | Use for |
|---|---|---|
| Steuernummer | e.g. 12/345/67890 | Income tax, VAT returns, domestic invoices |
| Identifikationsnummer (IdNr.) | 11 digits | Personal lifetime ID — not for invoices |
| USt-IdNr. (VAT ID) | DE + 9 digits | EU cross-border B2B invoicing |
| W-IdNr. (Business ID) | DE + 9 digits + -00001 | New unified business identifier |
The Steuernummer
Your Steuernummer is assigned by your local Finanzamt when you register for tax purposes — usually after submitting the Fragebogen zur steuerlichen Erfassung (tax registration questionnaire). Every self-employed person, freelancer, and company in Germany has one.
Use it for: domestic invoices (especially as a Kleinunternehmer), income tax returns, and VAT pre-registration returns (Umsatzsteuervoranmeldungen).
The format varies by federal state, which is why a Steuernummer from Bavaria looks different from one in Berlin. This is normal.
The personal tax ID (Identifikationsnummer)
Every person registered in Germany receives an 11-digit personal tax ID (IdNr.) from the Bundeszentralamt für Steuern (BZSt). It is permanent — it doesn’t change if you move, change your name, or start a business.
Important: the IdNr. is for your personal income tax relationship with the state. Do not put it on invoices. It is not a business identifier and clients have no use for it.
The VAT ID (Umsatzsteuer-Identifikationsnummer)
The USt-IdNr. starts with DE followed by 9 digits (e.g. DE123456789). It is issued by the BZSt upon application, and is required for VAT-liable businesses that invoice clients in other EU countries.
Who needs it: businesses and freelancers subject to regular VAT who do cross-border EU business. Kleinunternehmer (small businesses under §19 UStG) generally don’t need one.
How to get it: apply online at bzst.de, by letter, or via ELSTER when submitting your tax registration questionnaire.
The new Business ID (Wirtschafts-Identifikationsnummer / W-IdNr.)
The W-IdNr. is a new unified identifier introduced to give every economically active person and entity in Germany a single, permanent business number — independent of which tax office handles your case.
Format
The W-IdNr. consists of two parts:
- Base number:
DEfollowed by 9 digits (e.g.DE123456789) - Activity code: a 5-digit suffix starting with
-00001for the first registered business activity,-00002for a second, and so on
The full number looks like DE123456789-00001. For most freelancers and single-business owners, it will always be -00001.
Who gets one
The W-IdNr. is assigned to anyone engaged in economic activity in Germany, including:
- Freelancers and self-employed individuals
- Sole proprietorships, partnerships, GmbHs, UGs, and stock corporations
- Employees with a taxable side business
- Associations and foundations that offer goods or services for a fee
You do not need one if your only income comes from renting out property (as a private individual), managing private assets, or running a fully tax-exempt non-profit.
How to get it — you don’t have to apply
The BZSt assigns W-IdNr. numbers automatically. You do not need to do anything. If you already had a VAT ID, your existing DE + 9-digit number simply doubles as your W-IdNr. If you don’t have a VAT ID, you will receive your W-IdNr. via your ELSTER account or by post.
Rollout timeline
The rollout is happening in phases:
- November 2024 onwards: VAT-liable businesses and Kleinunternehmer
- Q3 2025 onwards: all other economically active individuals
- From 2026: separate activity codes for people with multiple registered business activities
If you registered a business before November 2024 and haven’t yet received your W-IdNr., it is likely still being processed — there is no action required on your end.
When you need to use it
Currently the W-IdNr. is primarily used in communication with tax authorities and official filings. It will eventually be required on legal notices (Impressum) on websites and other official business documents. For now, your Steuernummer or USt-IdNr. fulfil that role on invoices.
Where to find it
- ELSTER account → your profile or Stammdaten
- Official correspondence from the BZSt issued after your number was assigned
- If you already have a VAT ID, the base number (
DE+ 9 digits) is the same
What goes on an invoice?
| Your situation | Number to show | Charge VAT? |
|---|---|---|
| Kleinunternehmer (§ 19 UStG) | Steuernummer | No — add §19 note |
| VAT-liable freelancer or business | USt-IdNr. (recommended) or Steuernummer | Yes |
| B2B invoice to another EU country | USt-IdNr. (yours and theirs) | No — reverse charge applies |
The W-IdNr. is not yet a required field on invoices. Use your Steuernummer or USt-IdNr. as you normally would.
In Billino
In Billino, add your Steuernummer or USt-IdNr. to your sender profile. Billino prints it automatically on every invoice. If you’re a Kleinunternehmer, enable that option in your profile — Billino will add the mandatory §19 UStG note to all your invoices without any manual editing.
