German Company ID Numbers Explained: Steuernummer, USt-IdNr, HRB & More

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

The Steuernummer (10–13 digits) is issued by the local Finanzamt for domestic tax filings under §138 AO. The USt-IdNr (DE + 9 digits) is issued by the BZSt under §27a UStG for EU cross-border VAT transactions. They serve entirely different purposes — you need both if your company trades across EU borders.

How do I apply for a German USt-IdNr?

Apply online or in writing to the Bundeszentralamt für Steuern (BZSt) at bzst.de. You need an existing German Steuernummer to apply. The BZSt typically issues the USt-IdNr within 2–4 weeks. It is not issued automatically — you must request it separately from the Steuernummer.

What does HRB mean on a German company document?

HRB stands for Handelsregister B — the register section for GmbHs, AGs, and other Kapitalgesellschaften. The full number includes a sequential digit and the Amtsgericht name (e.g. HRB 12345 München). It must appear on all business correspondence under §35a GmbHG and is publicly verifiable at handelsregister.de.

What is the WirtschaftsIdentifikationsnummer (W-IdNr) and when is it being introduced?

The W-IdNr is a new permanent business identifier under §139c AO being rolled out by the BZSt from 2025. It uses the format DE + 9 digits and will replace the Steuernummer as the primary business identification number in B2G transactions, while the Steuernummer remains for tax return filings.

Do I need an EORI number to import goods into Germany?

Yes, if you are importing as a business. The EORI number (DE + 15 digits) is required on all EU customs declarations under EU Regulation 952/2013. Apply free of charge online at zoll.de. Processing takes 3–5 business days. An EORI obtained in Germany is valid across all 27 EU member states.

What is a LEI number and which German companies need one?

A Legal Entity Identifier (LEI) is a 20-character ISO 17442 code required for companies trading financial instruments under EU MiFID II, EMIR, or SFTR. German companies issuing bonds, trading derivatives, or reporting under EMIR to BaFin need an LEI. Obtain it from a German LOU such as Deutsche Bundesbank or WM Datenservice — annual renewal costs approximately €150.

Is the Steuer-Identifikationsnummer the same as the Steuernummer?

No. The Steuer-Identifikationsnummer (IdNr, 11 digits) under §139b AO is a permanent personal tax ID assigned to individuals at first Anmeldung. The Steuernummer is issued to businesses by the Finanzamt and can change if a company moves to a new Finanzamt district. Individuals also have a Steuernummer for their personal returns, separate from the IdNr.

How quickly does a German GmbH receive its Steuernummer?

Typically 4–8 weeks after the Finanzamt receives the completed Fragebogen zur steuerlichen Erfassung (§138 AO questionnaire). The questionnaire is submitted after Handelsregister entry. Some Finanzämter in Berlin and München have backlogs; others (e.g. in Bayern outside Munich) process faster. During the waiting period, invoices can be issued without a Steuernummer but cannot claim or charge VAT.

What format is the German IBAN?

German IBANs are 22 characters: DE (country code) + 2 check digits + 8-digit Bankleitzahl (BLZ) + 10-digit account number. Example: DE89 3704 0044 0532 0130 00. The BLZ identifies the bank; the Bundesbank publishes the full BLZ directory at bundesbank.de.

Does a small German GmbH need a GLN number?

A GLN is not legally required and is not government-issued. It becomes necessary when large retail or pharmaceutical trading partners require EDI invoicing — for example, most German supermarket chains (Edeka, Rewe, Aldi) mandate GLNs for suppliers. Obtain one from GS1 Germany (gs1-germany.de) as part of a membership, from approximately €200/year.

Can I look up any German company's Handelsregisternummer?

Yes. The Handelsregister has been publicly searchable at handelsregister.de free of charge since 2007. You can search by company name, HRB/HRA number, or Amtsgericht. The result shows the registered address, Geschäftsführer, share capital, and any registered amendments or insolvency proceedings.

What happens if I invoice a German company without quoting the USt-IdNr for EU transactions?

If you omit the counterpart's USt-IdNr on an intra-Community supply invoice, the zero-rate VAT treatment under §6a UStG may be disallowed. The German supplier could become liable to pay German VAT on the transaction. You must validate the customer's USt-IdNr via the VIES system (ec.europa.eu) and document this validation for your records.

What is the Transparenzregister and how does the W-IdNr link to it?

The Transparenzregister (Geldwäschegesetz §18 GwG) records the beneficial owners (wirtschaftlich Berechtigte) of German legal entities for AML purposes. From 2025, the W-IdNr will serve as the unique identifier linking a company's Handelsregister entry, Steuernummer, and Transparenzregister entry — creating a unified business identity across German authorities.

Where is the German EORI number used in practice?

The EORI number appears on: import declarations (customs clearance), AES export declarations, EU transit documents (T1/T2), and entry summary declarations (ENS) in the Import Control System. Freight forwarders and customs brokers need your EORI number before they can file on your behalf. It is also required for EU Authorised Economic Operator (AEO) applications.

How does Germany's Steuernummer format differ between Bundesländer?

Germany has no standardised national Steuernummer format. Bayern uses the format 000/000/00000 (10 digits). NRW uses 000 0000 0000 (also 10 digits but different grouping). Berlin and eastern Bundesländer use 00/000/00000 formats. The Elster online tax portal standardises these into a 13-digit format for electronic submissions. Always use the Finanzamt-issued format when printing invoices or filing returns.