General – founding & basics · 1.12
When does the tax number arrive, and may I issue invoices beforehand?
The Steuernummer (tax number) arrives by mail once the Finanzamt (tax office) has processed your tax registration questionnaire. How long this takes varies from office to office. A proper invoice requires either the Steuernummer or the USt-IdNr. (VAT ID); without it, your customer cannot deduct input tax.
Key points
A note such as “Steuernummer beantragt” (tax number applied for) does not replace the number. You have two options:
- Wait: Only issue the invoice once the number has arrived. When invoicing companies, you must issue the invoice within six months after providing the service.
- Issue immediately and correct later: As soon as the number arrives, you send a correction document referencing the original invoice.
Regardless of this, Umsatzsteuer (VAT) arises when your service is rendered. You report it as soon as you are able to file. Never simply omit VAT just because the number is missing, unless your company is genuinely a Kleinunternehmer (small business qualifying for VAT exemption).
If it takes an unusually long time, ask the Finanzamt whether any documents are missing.
Legal basis
Continue
- Next video: Steuernummer, USt-IdNr., and W-IdNr.: Which number do I need for what?
- Related: What Must Be on an Invoice? Mandatory Details
- Related: Incorrect invoice: How do I correct it?
Invoices you write in Pluto automatically include all mandatory details as soon as your tax number is stored.
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