Wait for tax number and VAT ID. Can I start selling anyway?
July 13, 2020 | 25,00 EUR | answered by Dipl.-Kfm. Frank-Olaf Illiges
Good day,
I have registered a sole proprietorship and have been waiting for some time for a response from the tax office regarding the tax registration form. I am not opting for the small business regulation.
Regarding my business: I operate an online shop and sell various goods in the B2C sector (sales only in Germany).
Since I am still waiting for the response from the tax office, I do not yet have a tax number or VAT ID for my business.
Can I still start selling or do I have to wait for my numbers?
I once read that according to §§33 of the UStDV, one can also issue small amount invoices without including the tax number or VAT ID. Can I apply this rule?
My question is whether I am allowed to record the sales invoices as income and whether the tax office will accept them without a tax number or VAT ID.
I have already inquired with the tax office, but I only get clerks on the phone who do not have knowledge in this matter.
I also do not have a personal tax number, as I have not yet submitted a tax return!
I would greatly appreciate a competent and detailed response.
Best regards
Dear inquirer,
Thank you for your inquiry, which I am happy to answer taking into account your effort and the rules of this platform.
The tax number is a mandatory information according to § 14 para. 4 UStG and must therefore be included on your invoices. The tax number can be replaced by the VAT identification number.
However, for small amount invoices (gross amount under 250.00 EUR), the tax number is not a mandatory information according to § 33 UStDV and therefore does not have to be stated on the invoices.
The following information is sufficient for small amount invoices:
- Full name and address of the supplying company
- Date of issue
- Quantity and type (common commercial name) of the delivered goods
- Consideration and tax amount for the delivery in one sum
- Applicable tax rate or possibly a reference to a tax exemption
The simplifications for small amount invoices do not apply to cross-border distance selling (§ 3c UStG). Since you only ship your goods within Germany, you can create small amount invoices without VAT.
Kind regards,
Dipl.-Kfm. Frank-Olaf Illiges
Tax consultant
Ringstraße 98
33378 Rheda-Wiedenbrück
Phone: 05242/4055666
Fax: 05242/4055677
Email: office@illiges-steuerberatung.de
Website: www.illiges-steuerberatung.de
