If you are currently looking for your tax number, or if you are a little confused about which number to use for your invoice, for your tax return or want to call the tax office and do not know which number to give – you will get these answers in this video. Hello, my name is Melchior from Kontist and in this video I would like to go into more detail on the subject of 'Tax Numbers'. As a self-employed, you should know which tax number you have and which one you can use for different applications. The first tax number that you definitely have is your personal tax identification number, sometimes also abbreviated as tax ID or ID number. You will receive this number at birth or if you have immigrated to Germany as a welcome gift. This tax identification number is like your personal fingerprint. It is unique and never changes. If you work as an employee, that's the only number you need. You have to give this tax ID to your employer, you will also find it on every pay slip and also at the end of the year, when you receive your electronic income tax certificate, you will also find your personal tax identification number on this statement.
The second tax number is the “normal” tax number. Called “Normal” because you simply deal with this tax number the more often. You have to state this “normal” tax number on your invoices, on your tax returns, or when you exchange letters with the tax office, then you should always state this tax number. The reason is simple, it is the internal file number at the tax office.
That means, to put it very simply, the tax office has internal files and with this tax number they can find you and if you cannot find it in the correspondence with the tax office, then it will be difficult for the tax office to find you. Since this tax number belongs to the regional responsible tax office, it can change. A lot can happen, for example you move from Munich to Berlin, then the Munich tax office is no longer responsible for you, but the Berlin tax office is. Then you get a new tax number from the Berlin tax office after moving. You may also be starting a new business or getting married.When any of these things happen, you get a new tax number. In addition, in exceptional cases, you may have several of these tax numbers, especially if your place of residence is different from your place of business. For example, if you have a separate office and a different tax office which is responsible for the address where your office is located, then you have a different tax number at the company headquarter's tax office than at the residence tax office. Important for you: you should always make sure that you use the correct tax number.
The business tax number should be used, for example, on your invoices and also for your company tax returns, i.e. for your VAT return and your trade tax return. For the private income tax return, however, you should use the tax number that you received from your local tax office. The third number you should know is your VAT number. You should also have this number if you are self-employed. Often this number is also abbreviated as VAT ID number and you need this number and you need this number if you exchange goods or services with other EU countries, vice versa. This means that you either provide a service to a company in another EU country, for example Austria, you do a consulting service for an Austrian company and then you do not have to enter your tax number on the invoice for such sales, but your VAT identification number. However, you must also provide this VAT identification number if you receive services from another EU country.
For example, if you advertise on Facebook or Google, Facebook and Google are both based in Ireland, i.e. in another EU country, and then you have to go to the settings of Facebook and Google in order to be able to obtain these services as a company and provide your VAT identification number. This VAT identification number always starts with a country code, in Germany it is DE and then comes the actual number.
It is important that the whole thing applies to the number. That means you should never leave out the “DE”. If you are currently self-employed, you can apply for this VAT identification number, very simply with the questionnaire for tax registration, i.e. with your registration with the tax office. If you do that at the beginning, i.e. if you are already self-employed, and forgot to apply for this VAT identification number at the beginning, then you can do it later at the Federal Central Tax Office. On the website of the Federal Central Tax Office you can easily apply online to get your personal VAT identification number. You can find the link under this video. I hope this short video helped you. If you have any other tax questions, please comment below this video. If you are interested in the services of Kontist Steuerberatung, you will find all the information under this video. Otherwise, you are welcome to watch these videos here and here and I look forward to seeing you again next time.
Did we actually make such a general end card or should I ask again: "if you have any questions – blah blah blah?" I just look different now, maybe I should say that again, actually, in general, right? :).