Steuer-ID, Steuernummer, and USt-ID in Germany: What’s the Difference?

In Germany, it’s easy to get confused by tax numbers because similar names refer to different purposes. Steuer-ID is a person’s unique, lifelong identifier. Steuernummer is a tax number issued by the local Finanzamt for tax returns and tax accounting. USt-ID is required for specific situations involving VAT and business within the EU. For the self-employed and entrepreneurs, the Steuernummer for business purposes is also important, as is—gradually—the Wirtschafts-Identifikationsnummer.

In short: Which number is used for what?

Number	German Name	Who It Applies To	Where It’s Usually Required
Personal Tax ID	Steuer-ID, Steueridentifikationsnummer, IdNr., TIN	Individuals	Employment, banking, tax returns, dealings with tax authorities
Tax number	Steuernummer	Tax records at a specific Finanzamt	Tax returns, letters from the Finanzamt, some bills and applications
Number for self-employment/business	Steuernummer for business activities	Freelancers, sole proprietorships, or other business activities	Invoicing, tax accounting, communication with the Finanzamt
VAT Number	Umsatzsteuer-Identifikationsnummer, USt-IdNr.	For businesses engaged in certain VAT-related transactions, especially within the EU	Invoices and verification of business partners in the EU
Economic Identification Number	Wirtschafts-Identifikationsnummer, W-IdNr.	Economically active individuals and organizations	Gradually being introduced for business tax identification

What is a Steuer-ID?

Steuer-ID is the personal tax identification number in Germany. It is also referred to as Steueridentifikationsnummer, Identifikationsnummer, IdNr., TIN, or Persönliche Identifikationsnummer. The number consists of 11 digits and generally does not change when you move, change jobs, or switch tax offices.

Foreigners usually receive a Steuer-ID after their first address registration in Germany—Anmeldung. A letter is sent from the Bundeszentralamt für Steuern (BZSt) to the registered address. Children born in Germany are also automatically assigned a Steuer-ID.

When is a Steuer-ID required?

The Steuer-ID is most often required in situations where tax data must be linked specifically to an individual:

for an employer to correctly submit data for payroll calculations and tax withholdings;
for the bank when opening an account;
when filing a tax return;
when corresponding with tax authorities;
In payroll-related documents, such as the elektronische Lohnsteuerbescheinigung or , and the pay stub.

Where to find your Steuer-ID

Look for the Steuer-ID in the following documents:

a letter from the Bundeszentralamt für Steuern after registering your address;

Source: BZSt

annual employer statement elektronische Lohnsteuerbescheinigung;

Source: Bundesfinanzministerium

Paystub, if the employer includes the number on the paystub;

Steuerbescheid or other tax letters, if you have already filed a tax return.

What to do if you lose your Steuer-ID

If you don’t have your BZSt letter or other documents on hand, you can request your Steuer-ID again using the BZSt form: Mitteilung der Identifikationsnummer. The number is not provided over the phone or via regular email; as a rule, a new letter is sent by mail to your registered address.

If you need a number urgently, contacting your local Finanzamt or Bürgeramt can sometimes help, but the on-site issuance process depends on the agency and your specific situation. You can find the responsible Finanzamt using the official BZSt search: Finanzamtsuche.

What is a Steuernummer?

Steuernummer is the tax number used to manage your tax affairs at a specific Finanzamt. Unlike the Steuer-ID, it is not a lifelong personal number. The Steuernummer may change if you move to a different tax district, if the responsible Finanzamt changes, if you file a joint tax return with your spouse, or if you register a business.

The format of the Steuernummer varies by state and tax authority. In documents, it often appears as a series of numbers separated by slashes, for example, in the format 12/345/67890. In electronic procedures, a different machine-readable format may be used.

When is a Steuernummer issued?

An employee who has never filed a tax return may not yet have a Steuernummer. Usually, the number is assigned after filing the first tax return or after registering a tax file with the Finanzamt.

You can find your Steuernummer at:

Tax assessment notice;
letters from the Finanzamt;
ELSTER, if the number is already linked to your tax file;
documents related to self-employment or business.

Tax ID for freelancers and the self-employed

If you’re starting to work as a freelancer, registering a business (Gewerbe), or engaging in another type of self-employment, the tax office (Finanzamt) must be informed about your activities. To do this, you typically submit the Fragebogen zur steuerlichen Erfassung via ELSTER. After processing the application, the tax office assigns or confirms a tax number for your business activities.

Freelancing in Germany as a foreigner involves more than just registering a number: it’s important to correctly determine the type of business activity, tax obligations, VAT, the Kleinunternehmerregelung, and invoicing requirements. If your situation is non-standard, it’s best to discuss it with a tax advisor in advance.

What to include on invoices

For invoices issued by the self-employed, the Steuernummer is typically used, or the USt-IdNr if applicable. Which number to use in a specific case depends on the type of business activity, VAT status, clients, and invoice requirements. You should not include your personal Steuer-ID on invoices instead of your business number unless necessary.

What is a USt-ID?

Umsatzsteuer-Identifikationsnummer or USt-IdNr. is a VAT number. The German USt-IdNr. begins with DE and consists of nine digits following the country code, for example, DE123456789.

The USt-IdNr. is particularly important if a business deals with counterparties in other EU countries, issues invoices in accordance with intra-Community supply/service rules, or needs to verify a customer’s VAT number. Within Germany, an invoice must typically include either the Steuernummer or the USt-IdNr. if a valid tax invoice is required under the circumstances.

You can request a USt-IdNr. during tax registration via the “Fragebogen zur steuerlichen Erfassung” or separately through the BZSt. For small businesses, see ; for micro-enterprises, see; and for freelancers without EU transactions, it may not be necessary, but this depends on your business model.

What has changed for businesses: W-IdNr.

Germany is also introducing the Wirtschafts-Identifikationsnummer (W-IdNr.)—an economic identification number for economically active individuals and organizations. It does not replace the personal Steuer-ID. For many entrepreneurs, the W-IdNr. is being introduced in phases, so in 2026, it’s important to check official information from the BZSt and letters from the Finanzamt/BZSt if you’re running a business.

Common Mistakes

Don’t confuse the Steuer-ID and the Steuernummer: the first is a personal and permanent number, while the second is related to tax matters and the Finanzamt.
Apply for a Steuernummer immediately after Anmeldung: After registering your address, you’ll automatically receive a Steuer-ID, not necessarily a Steuernummer.
There is no need to include your personal Steuer-ID in public invoices or the legal notice (Impressum).
It’s a misconception that every freelancer needs a USt-ID: it depends on VAT obligations and business transactions, especially those involving the EU.
Follow the old tax registration instructions without verifying ELSTER and BZSt.

What to check in your specific situation

Have you already completed your Anmeldung and received a letter from the BZSt with your Steuer-ID?
Have you filed a tax return, and does your tax assessment notice (Steuerbescheid) include a Steuernummer?
Do you have a self-employment business, a Gewerbe, or another activity for which you need the “Fragebogen zur steuerlichen Erfassung”?
Do you need a USt-IdNr. for customers or suppliers in the EU?
Have you received a notification regarding your W-IdNr. if you are engaged in economic activity?
Which number should appear on your invoices: Steuernummer or USt-IdNr.?

FAQ

Does the Steuer-ID change when you move?

Usually not. The Steuer-ID is tied to the individual and remains the same. When moving, the Steuernummer may change if the responsible Finanzamt changes.

Is it possible to work without a tax ID?

An employer can process your start of employment without immediately providing the number, but for accurate tax calculations, you must provide your Steuer-ID as soon as possible. If you lose the number, request a replacement letter through the BZSt.

I have a Steuer-ID. Does that mean I don’t need a Steuernummer?

Not always. For a regular employee, the Steuer-ID is often sufficient until the first tax return. However, when filing a tax return, or in cases of self-employment or business activities, the Steuernummer may be required separately.

Are the USt-ID and Steuernummer the same thing?

No. The USt-ID relates to VAT and business transactions, especially within the EU. The Steuernummer is used for tax matters at the Finanzamt. In some invoices, you can use either of these numbers, but the choice depends on the specific situation.

Conclusion

If you’ve just moved to Germany, the first important number is usually the Steuer-ID from the BZSt letter you receive after registration (Anmeldung). The Steuernummer is issued by the Finanzamt and is required for tax returns or tax-related matters. For freelancers and businesses, additional considerations include the Fragebogen zur steuerlichen Erfassung, USt-ID, and W-IdNr. In cases of uncertainty, it’s safer to check with the Finanzamt, BZSt, or a tax advisor, as tax implications depend on your specific activities and documentation.