VAT ID: the VAT identification number

Definition

In Germany the VAT identification number, known as USt-IdNr., is issued by the Federal Central Tax Office. It starts with the country code DE followed by nine digits. Other EU member states issue their own numbers with their country code, such as IT for Italy or FR for France.

The number is not the same as the tax number a company receives from its local tax office. Its validity can be checked through the EU's VAT Information Exchange System, known as VIES.

What it means for exhibitors

For exhibitors from other EU countries, the VAT ID is the key to an invoice without German VAT. Only if the supplier has the customer's valid number can it apply the reverse charge mechanism. If the number is missing or wrong, German VAT may have to be charged, and you can then only recover it with some effort.

So give the number when you book, together with the full company name and address that belong to it. Make sure the number matches the entity that pays the invoice, for example in the case of subsidiaries or branches. Companies outside the EU do not have an EU VAT ID. Other rules and evidence apply to them, which we settle when you book. This text is an overview, not tax advice.

In practice

In practice suppliers check the number before issuing the invoice. If name and address do not match the records, questions follow, and nobody needs those in a busy show week. Correct details at booking avoid that.

At Pixer you give us the number when you book and the invoice is issued accordingly. Package prices from €990 are plus VAT where applicable: EU businesses with a valid number are invoiced under reverse charge, and companies outside the EU pay no German VAT. All you have to think about on show day is your stand (booth).

More terms and guides

Common questions