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In Brief
24. Jul 2025

An update on the confirmation of foreign VATINs

In its circular of 6.6.2025, the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) announced amendments to the ordinance on the application of VAT (Umsatzsteuer-Anwendungserlass (UStAE); these came into effect on 20.7.2025. These concern the confirmation of foreign value-added tax identification numbers (VATINs) by the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt). The amendments will usher in both procedural as well as material changes.

According to the new version of Section 18e.1(2) sentence 1 UStAE, as of 20.7.2025, requests for the confirmation of a foreign VATIN may solely be made via the BZSt website (www.bzst.de). Requests in writing or by telephone, which were permitted up to now, will not be allowed in the future. This measure is aimed at standardising and automating the request procedure.

A substantial content-related amendment concerns the authorisation to make requests. According to the hitherto existing provision in Section 18e.1(1) UStAE, businesses that were admittedly registered for VAT but were not (yet) in possession of a German VATIN were likewise authorised. This escape clause will not be applicable in the future.

Please note

As of 20.7.2025, solely those in possession of a German VATIN will be authorised to make requests. This means that the group of persons with access rights has been considerably reduced in size.

The amendments will have direct impacts on VAT practice, in particular, in the context of  intra-Community supplies pursuant to Section 6a of the German VAT Act. Restricting authorisation to make requests could lead to practical problems, for example, for newly formed businesses that are admittedly registered for VAT but have not yet received a VATIN. Moreover, the requirement to use the online portal is an expression of the ongoing digitalisation of administrative processes; however, this requires appropriate technical pre-requisites on the part of businesses.

Conclusion

The revision of Section 18e.1 UStAE marks a further step towards the digitalisation of fiscal administration; however, this has been accompanied by a restriction of the scope hitherto of the rights of businesses registered for VAT. The businesses concerned should apply in good time to have a German VATIN issued in order to be able to continue making requests from the BZSt.