General – founding & basics · 1.13

Steuernummer, USt-IdNr., and W-IdNr.: Which number do I need for what?

Short answer

The Steuer-ID belongs to you as an individual. The Steuernummer is issued to your company by the Finanzamt for all filings. You need the USt-IdNr. for business with companies in the EU. The W-IdNr. is a new, permanent identifier for businesses.

Key points

Number	Issuing authority	Purpose
Steuer-ID (tax identification number)	Bundeszentralamt für Steuern (Federal Central Tax Office)	you as a private individual, for life
Steuernummer (tax number)	Finanzamt (tax office), after the questionnaire	tax returns, advance returns, correspondence from the Finanzamt
USt-IdNr. (VAT ID)	Bundeszentralamt für Steuern, upon application	invoices to businesses in the EU
W-IdNr. (business tax ID)	Bundeszentralamt für Steuern, without application	permanent identifier for the company

Either your Steuernummer or your USt-IdNr. belongs on your invoice.
If you have a USt-IdNr., use it for invoices. That way, you do not disclose your Steuernummer to every customer.
For invoices to companies in the EU, both your USt-IdNr. and your customer's USt-IdNr. must be shown.
Your Steuernummer can change if you relocate, but the W-IdNr. remains the same. However, it does not replace the other numbers.

Figures & thresholds (as of November 2026)

Steuer-ID: 11 digits
Steuernummer: Format varies by federal state, nationwide standard 13 digits
USt-IdNr.: DE + 9 digits
W-IdNr.: DE + 9 digits + distinguishing feature, for example DE123456789-00001; rolled out gradually since November 2024

Legal basis

§ 139a AO§ 139b AO§ 139c AO§ 27a UStG§ 14 UStG§ 14a UStG

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Next video: Post-incorporation obligations: IHK, Transparenzregister, Berufsgenossenschaft
Related: How do I invoice a company in the EU?
Related: How do I check a VAT ID?

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