Steuernummer vs Steuer-ID vs VAT ID in Germany 2026: What’s the Difference?

Three Numbers, Three Different Purposes

When you start a business in Germany or become self-employed, you quickly encounter three different tax numbers: the Steuer-ID, the Steuernummer and the Umsatzsteuer-Identifikationsnummer (VAT ID). They sound similar but serve completely different purposes — and are obtained through different processes.

Quick summary: the Steuer-ID is your lifelong personal number. The Steuernummer is your business number at the local tax office. The VAT ID is needed for EU transactions. All three have different formats and appear in different places.

The Steuer-ID (Tax Identification Number)

The Steuer-ID (also called IdNr or TIN) is an 11-digit number assigned to every person registered in Germany. The Federal Central Tax Office (BZSt) issues it automatically when you register your address. It stays with you for life — even if you move or change tax offices.

Format: 11 digits, never starts with 0 (example: 47 864 502 378).

Used for: employees provide it to employers for payroll tax. Self-employed people and GmbH directors need it for personal income tax returns. It does not appear on business invoices.

The Steuernummer (Business Tax Number)

The Steuernummer is your business identifier at your local tax office (Finanzamt). It has 10 or 11 digits and the format varies by federal state (e.g. 21/815/08150 in Berlin, 222/456/78901 in Bavaria).

You receive it after submitting the Fragebogen zur steuerlichen Erfassung (tax registration questionnaire) to your Finanzamt. For GmbH founders, it is assigned after the company is registered in the Handelsregister (commercial register).

Used for: all tax returns and official communication with the tax office. It must appear on outgoing invoices if you don't yet have a VAT ID.

Note: the Steuernummer can change if you move to a different tax office or restructure your business. Unlike the Steuer-ID, it is not permanent.

The VAT ID (Umsatzsteuer-Identifikationsnummer / USt-IdNr)

The VAT ID (USt-IdNr) is an EU-wide identifier for businesses. German VAT IDs start with “DE” followed by 9 digits (example: DE 123456789).

You apply for it from the Federal Central Tax Office (BZSt) — it's free, and can be done online or by post. You must already be registered for VAT. Processing takes approximately 2–4 weeks.

Used for: intra-community supplies and services within the EU, the reverse charge procedure, and the EC Sales List (Zusammenfassende Meldung). Without a VAT ID, EU partners cannot issue you tax-free B2B invoices.

Which Number Goes on an Invoice?

Under §14 UStG, a valid invoice must include either the Steuernummer or the VAT ID of the issuer. Both are acceptable — but the VAT ID is preferable for EU transactions. The personal Steuer-ID must never appear on business invoices. For a full list of required fields, see our guide on required invoice fields in Germany.

Quick reference:

• Steuer-ID: personal, never on business invoices
• Steuernummer: on domestic invoices (if you don't have a VAT ID yet)
• VAT ID: preferred on all invoices, required for EU transactions

How to Obtain Each Number

• Steuer-ID: issued automatically when you register your address. Lost it? Request a reissue from the BZSt.
• Steuernummer: via the tax registration questionnaire at your local Finanzamt (also available online via ELSTER)
• VAT ID: free application to the BZSt (bzst.de) — online, by post or fax, processing time approx. 2–4 weeks

Conclusion

All three numbers coexist, but they serve different purposes. For day-to-day business: the Steuernummer handles your domestic tax filings and invoices, the VAT ID handles EU transactions. The Steuer-ID stays in the background for your personal income tax.

When you create invoices with Norman, the correct number is automatically included — whether for standard invoices or e-invoices to public authorities and large corporations.