Economic Identification Number

The Federal Central Tax Office (BZSt) has the task of assigning each citizen an identification feature. Among other things, this must be stated when making declarations and notifications to the tax authorities. Natural persons receive an identification number (§ 139b AO), business persons a business identification number (§ 139c AO).

The identification number was introduced in 2008, the introduction of the business identification number is still pending.

The date of issue will be determined by statutory order, as a lead time must be taken into account to create the organizational and technical requirements.

According to Section 139a (3) AO, economically active persons are

- natural persons who are economically active,

- legal entities and

- associations of persons.

Therefore, sole traders and freelancers receive a W-IdNr. in addition to their IdNr. so that the business sphere is clearly and unambiguously separated from the private sphere.

In addition, the W-IdNr. will take over the function of the VAT identification number (see §§ 27a, 18e of the Value Added Tax Act - UStG). The W-IdNr. will consist of the letters 'DE' and 9 digits. Its format thus corresponds to that of the VAT ID No. It will therefore be possible to continue using VAT ID Nos. that have already been issued as W-IdNos.

Suitable information will be made available in good time before the introduction by means of public relations work.

Requirements

Operation of a commercial enterprise