Tax & Law
Tax Number (Steuernummer)
Definition
The Steuernummer is an identifier assigned by German tax authorities to individuals and legal entities within Germany. It is state-specific and consists of 10 to 13 digits. On electronic invoices, the seller's Steuernummer can be provided in BT-32 (instead of or in addition to the VAT ID). Unlike the VAT ID, the Steuernummer is not valid EU-wide.
Switch to German:Steuernummer (DE)
Related terms
VAT Identification Number (VAT ID)The VAT Identification Number (VAT ID) is an EU-wide unique identifier for VAT-registered businesses. In Germany it begins with the country code 'DE' followed by 9 digits (e.g., DE123456789). On electronic invoices, the seller's VAT ID is stated in BT-31 and the buyer's in BT-48. It is essential for evidencing cross-border tax-exempt supplies.VAT (Value Added Tax)VAT (Value Added Tax), known in German as Umsatzsteuer (USt) or Mehrwertsteuer (MwSt), is a consumption tax on supplies of goods and services. In Germany the standard rate is 19% and the reduced rate is 7%. Electronic invoices under EN 16931 must state the VAT amount (BT-110), tax rate (BT-152), and taxable base amount (BT-116) for each tax breakdown.Business Term (BT)A Business Term (BT) is a single, semantically defined data element of the European standard EN 16931. Each Business Term has a unique number (e.g., BT-1 for the invoice number, BT-9 for the payment due date), a name, a definition, and cardinality rules. Business Terms are syntax-independent and are mapped to different XML elements in UBL and CII.