In short
- Steuernummer from your tax office, USt-IdNr. from the Federal Central Tax Office (BZSt).
- Your tax office depends on your country, as a rule one per country (§ 1 UStZustV).
- Outside the EU and the EEA, plan an authorised recipient: required for marketplace sellers with the registration (§ 22f UStG), on request for others (§ 123 AO).
What is the difference between the two numbers?
The tax number is for the tax office. The Steuernummer appears on its letters and your VAT returns. The VAT identification number (USt-IdNr., DE plus nine digits) is issued by the Federal Central Tax Office (BZSt) and is what you show to business partners and marketplaces.
Which tax office is yours?
You do not choose it. As a rule, foreign companies are assigned to a central tax office for their country: Hannover-Nord for the UK, Bonn-Innenstadt for the US, Dortmund-Unna for Turkey. China, Hong Kong and all countries not named in § 1 (1) UStZustV go to Berlin International.
What do many miss after registration?
The second duty: an authorised recipient in Germany. Marketplace sellers based outside the EU and the EEA name one with their VAT registration (§ 22f (1) sentence 2 UStG, more on § 22f); other companies there when the tax office asks (§ 123 AO). Letters sent abroad count as delivered one month after posting, unless they arrive later or not at all (§ 122 (2) AO).
How do you stay on top of it?
Split the work. Keep your VAT returns with a provider or tax advisor, and give the tax office a German address for its letters. With an authorised recipient every letter is scanned in Germany and you are notified.
Next step:Receive your tax office letters in Germany, with PortoDoc as your authorised recipient →
Sources and legal basis
§ 1 UStZustV, § 122 AO, § 123 AO, § 22f UStG (gesetze-im-internet.de); Federal Central Tax Office (bzst.de).
Last checked 24 October 2026 · How we check our information · General information, not tax advice.