GermanCompanyRegistrationNumbers—Handelsregisternummer,Steuernummer,USt-IdNr.

What is the difference between a Steuernummer and a USt-IdNr. in Germany?

The Steuernummer (10–13 digits) is issued by your local Finanzamt for domestic German tax filings — it appears on your Körperschaftsteuererklärung and Gewerbesteuererklärung. It can change if you move to a different Finanzamt jurisdiction. The USt-IdNr. (DE + 9 digits) is issued by BZSt specifically for EU cross-border B2B transactions — it must appear on all invoices for intra-EU supplies and enables VIES validation by EU counterparties.

Where do I find my German company's HRB number?

Your HRB number is in the Handelsregister entry, which is publicly searchable at handelsregister.de and unternehmensregister.de. It is also on your notarial formation deed and the Handelsregister excerpt (Handelsregisterauszug). Format: "HRB [number] [Amtsgericht city]" — e.g. "HRB 54321 Düsseldorf". This number never changes as long as the company remains registered at the same Registergericht.

How do I get a German VAT number (USt-IdNr.)?

After receiving your Steuernummer from the Finanzamt (following GmbH formation), apply for your USt-IdNr. separately from the BZSt (Bundeszentralamt für Steuern) at www.bzst.de. The application is free and takes 2–6 weeks. You can also request it as part of the Fragebogen zur steuerlichen Erfassung — tick the checkbox for USt-IdNr. Our Steuerberater team submits both applications simultaneously on the day of Handelsregister entry.

What must appear on a German business letterhead (Geschäftsbrief)?

Under §35a GmbHG, every GmbH business letter (including emails treated as business correspondence) must show: (1) Full Firma (company name) as in Handelsregister, (2) Legal form (GmbH), (3) Registered address (Sitz), (4) Handelsregister number and court, (5) All Geschäftsführer names. These can appear in the footer. Companies in Liquidation must add "in Liquidation" (i.L.). Missing mandatory letterhead elements risks Abmahnung from competitors.

What is the new Wirtschafts-Identifikationsnummer (W-IdNr.) in Germany?

The Wirtschafts-Identifikationsnummer (W-IdNr.) is a new permanent national business identifier being introduced by BZSt between 2024 and 2026. It will replace the locally-issued Steuernummer as the primary business identifier for all business-related interactions with German authorities — one stable number for all federal and state authority communications. Unlike the Steuernummer, it will not change with address moves. Full rollout expected by end of 2026.

What is a Steuer-ID (Steueridentifikationsnummer) in Germany?

The Steuer-ID (or Steueridentifikationsnummer, IdNr.) is an 11-digit personal tax identification number issued by BZSt to every person registered in Germany at birth or upon first residence registration. It is a PERSONAL number for individual taxpayers - not a company number. It is used for income tax filings, employment (employer withholds Lohnsteuer based on it), and banking. For a GmbH managing director: their personal Steuer-ID is separate from the company Steuernummer. The Steuer-ID never changes throughout a person life.

What is VIES and how is it used to verify EU VAT numbers?

VIES (VAT Information Exchange System) is the EU online database for verifying VAT-registered business identities across EU member states. For German businesses: before zero-rating an intra-EU B2B invoice (applying reverse charge), you must verify the customer VAT number via VIES at ec.europa.eu/taxation_customs/vies. A confirmed VIES validation proves the customer is VAT-registered. Keep a record of each VIES validation for tax audit purposes. Invalid or unconfirmed VAT numbers mean you must charge German VAT on the invoice rather than applying reverse charge.

Does a GmbH need to display its HRB number on invoices?

Yes - under Section 35a GmbHG, every German GmbH invoice (Rechnung) and business letter (Geschäftsbrief) must show: full Firma (company name), legal form (GmbH), registered address (Sitz), Handelsregister number (HRB [number] Amtsgericht [city]), and all managing directors by full name. Additionally, Section 14 UStG requires invoices to include the USt-IdNr. for VAT-registered companies. Missing mandatory invoice details prevent the recipient from reclaiming input VAT (Vorsteuer), leading to Finanzamt rejections and potential Abmahnungen.

What is an EORI number and when does a German company need one?

An EORI (Economic Operators Registration and Identification) number is required for all German businesses importing from or exporting to non-EU countries. Format: DE + 15 digits. Apply free of charge at zoll.de or through BZSt - processing takes 1-3 working days. The EORI number must be quoted on all customs declarations (Zollanmeldungen) in the ATLAS customs IT system. It is separate from the USt-IdNr. - both are typically needed for companies doing regular international trade. For Amazon FBA businesses importing from China or other non-EU countries, an EORI is mandatory.

How does the German Handelsregister differ from the UK Companies House?

Both are public commercial registers, but there are key differences. German Handelsregister: maintained at local Amtsgerichte (district courts), constitutive for GmbH/AG (company only legally exists upon entry), annual accounts filed separately at Bundesanzeiger. UK Companies House: central national register, declaratory only (company exists from incorporation certificate), annual accounts and confirmation statements filed directly at Companies House. German register entries are more detailed in governance structure. German Handelsregister excerpts (Handelsregisterauszug) are the standard form of company verification for German banks and counterparties.