Fiscal subject related
The following are examples of economically active people who should have the W-IdNr:
- Natural persons with economic activity (self-employed, freelancers, sole traders, retailers)
- Legal persons
- Associations of persons
- Entrepreneurs
- Employers
This number will be assigned in addition to their unique tax identification numbers. It was created to make identification easier between private areas and operational areas, and it will replace the sales tax identification number, which is no longer required. Each economically active person will therefore have one identification number for all types of taxes.
The Federal Central Tax Office, or BZSt, in Bonn is responsible for issuing the Wirtschafts-ID Nummer. The BZSt will issue the Wirtschafts-ID Nummer at the request of the responsible tax authority and will notify the taxpayer of this without the need for an application on their end.
It should be noted that the Wirtschafts-ID Nummer has not yet been issued. When it is ready to launch, more information will be available for taxpayers to get informed with enough time to prepare.
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Already subscriber? LoginGermany Published New E-Invoicing Guideline Linking VAT Law to EU Standard

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