Anyone who has to submit advance VAT returns and declarations in Germany (see product description for advance VAT returns) needs a tax number. The tax number is applied for at the German tax authorities. In order for the application to be processed by the tax authorities, information and documents must be submitted there. The information and documents are then checked and, if all conditions are met, the tax authorities issue a tax number.

Anyone who, in connection with Germany, also purchases or sells in other European countries must also apply for a VAT identification number. Information and documents must also be submitted for the application for a VAT identification number.