In Brief
05. Feb 2025
An update on the German business identification number
The business identification number (Wirtschafts-Identifikationsnummer, W-IdNr.) was introduced in Germany as of 1.11.2024. That was the start date for the allocation of this new identifier code - which consists of the letters 'DE' and nine digits - to all self-employed persons, legal persons and associations of persons.
There was already a report on the introduction of the W-IdNr. in issue 11/2024 of the PKF Magazine. More specific information on the assignment and use of this number has now been become known.
- Distinguishing identifier code for several activities - The W-IdNr. includes an additional 5-digit distinguishing identifier code for each economic activity (e.g., DE123456789-00001). Until the 1st quarter 2026, just a number with the identifier code ‘-00001’ will initially be assigned; further distinguishing identifier codes will follow in 2026.
- Introductory phase and optional use - The plan is to introduce the W-IdNr. by 2026. Until then, entering the W-IdNr. in tax returns will be optional and it will still be possible to keep using the tax number.
- Public announcement on the use of the VATIN as the W-IdNr. - Persons who already have a VAT identification number (VATIN) will not be individually notified. There will instead be a public announcement in the Federal Tax Gazette [Bundessteuerblatt] and the website of the Federal Central Tax Office (BZSt), which serves both the VATIN [USt-IdNr.] as well as the W-IdNr.
- Procedure in the event of the loss of the VATIN - Should the VATIN no longer be available, then a W-IdNr. may be requested online via the BZSt website.
