Tax number

The tax number is the number under which your responsible tax office registers you and your self-employed activity. It is assigned when you start the activity, appears on tax assessments, and belongs on every invoice you issue unless you state your VAT identification number there instead.

Not to be confused with the tax ID

Every person registered in Germany already has a tax identification number, or tax ID for short. It is assigned centrally, remains valid for life, and accompanies you through payroll accounting, income tax, and contact with authorities. It is not sufficient for billing a self-employed activity. For that purpose, the local tax office assigns the tax number.

Another difference: the tax number depends on jurisdiction. If you move to the area of another tax office, the number may change. In that case, invoice templates and platform profiles must be updated. In addition, the tax administration is gradually introducing a business identification number, which is intended to take on further functions in the future; the tax office will tell you which number is required where.

How to get the number

After starting your self-employed activity, you register with the tax office using the questionnaire for tax registration. It is submitted electronically via the tax administration’s portal. Among other things, it asks about the type of activity, expected turnover and profit, and your decision regarding the small-business scheme. If you carry out a commercial activity, the tax office is also informed through the business registration; the questionnaire is still mandatory.

The information about your expected profit has consequences: based on it, the tax office may set advance payments. Estimate realistically—not too low and not excessively high out of caution.

It often takes some time for the number to be assigned. So register early, preferably before your first paid job, so that your first invoice does not have to wait for the tax number.

Why platforms ask for it

Operators of digital platforms are required to report certain data about their providers to the tax authorities, including their identity and revenue generated. That is why they request a tax ID, tax number, or VAT identification number. If the information is missing or incorrect, the platform may withhold payouts or restrict the account. The tax office will find out about the income this way anyway, so filing a complete return yourself is the only sensible approach.

Where the tax number is needed

• on every invoice to a production
• in tax returns and advance VAT returns
• in the tax details of your platform accounts
• in correspondence with the tax office

Confidential, but not a secret

The tax number itself does not reveal anything about the nature of your activity. Nevertheless, it should only be provided to business partners who need it for billing. If you want to appear anonymously to the outside world, you can state the VAT identification number on invoices instead of the tax number. It is intended to be shared and is less sensitive if a document falls into the wrong hands.

The article Self-employed as a performer: business, taxes, invoices explains how registration, numbers, and returns fit together.

This entry provides an overview and does not replace tax advice. Procedures and forms change; the requirements of your tax office are authoritative.