Sales tax ID number

The sales tax ID number (abbreviated to USt-IdNr. in Germany and UID in Austria) is a unique EU wide code for entities that have to pay sales tax.

Within the European Union it is used for settlement of intra-community trade in goods and service for sales tax purposes. It is therefore required from each entrepreneur within the area of the European Union to participate on the trade in goods and service between the Member States.

It will not be charged with VAT at the export to another EU country (tax-free intra-community delivery) if the commercial customer in the recipient country makes a sales taxation with the tax rate. The prerequisite of this condition is assumed if the recipient indicates an Ust-IdNo. Through this country principle the taxation will be shifted in the recipient country by way of the intra-community acquisition.

Within the European single market it is used by fiscal authorities to account for sales tax.
Both a VAT number and a sales tax ID number are required to process EU customs clearances, triangular and series transactions in the EU. Your company has to be registered for sales tax with the Constance Office of Finance. Submit a written application for the issue of a sales tax ID number to the following address:

Finanzamt Konstanz
Sigismundstrasse 19
DE-78405 Konstanz

Tel. 0049 7531 289-0
Fax 0049 7531 289-312

Once you have a sales tax ID number, please consider the following in mind when producing your export papers:
In addition to the normal commercial information, please note the following indication for EU customs clearance:

“Tax-free intra-community shipment as per §4 no. 1b and § 6a of the Sales Tax Law”.

The invoice must be drawn up without VAT if each party involved is entitled to sales tax relief – i.e. if they each have a sales tax ID number.