Understanding Tax IDs and VAT Numbers

Understanding Tax IDs and VAT Numbers

Overview

A Tax ID and a VAT number are not the same thing. A Tax ID identifies your business to a country's tax authority in general. A VAT number is a separate registration that specifically allows you to charge, report, and reclaim VAT (Value Added Tax). One does not automatically lead to the other, and — depending on the country — you may only ever need one of them, or both, issued separately and at different times.

Why do I sometimes get one document, then another one two weeks later?

This is completely normal, and it is not a delay on our part. Several countries — Germany is the clearest example — run two separate registrations through two separate government departments:

     A local tax office registers your business into the domestic tax system first, and issues a tax number and certificate.

     A separate, central tax authority then issues your EU-facing VAT number, once the first registration is complete.

The second step cannot begin until the first is finished, which is why the VAT number typically follows around one to two weeks after the initial tax number and certificate — sometimes up to three weeks. Your Expandly account manager will always send both documents on as soon as we receive them.

Germany in detail: Steuernummer vs USt-IdNr.

If Expandly has registered you for German VAT, you will receive two numbers. Here is what each one is for:

 

Steuernummer (Tax Number)

USt-IdNr. (VAT ID Number)

Issued by

Your local Finanzamt (tax office)

BZSt (Federal Central Tax Office)

Issued

First

Second, ~1–2 weeks later, sometimes longer depending on current processing times

Used for

Domestic German tax filings and correspondence

Cross-border EU sales, invoicing, and verification

Format

Varies by tax office

"DE" + 9 digits

Can EU customers verify it online?

No

Yes, via the EU VIES system

 

In practice: your Steuernummer lets you register and file locally in Germany. Your USt-IdNr. is what you need before invoicing other EU businesses correctly or being verified by EU trading partners. Both are genuine, valid registrations — they simply serve different purposes and arrive at different times.

Looking ahead: Germany is also rolling out a third number, the W-IdNr. (Economic ID Number), which is being issued automatically and becomes a mandatory invoice field from 31 December 2026. It does not replace either of the numbers above — we will keep you updated as this rollout affects your account.

If you are a US business: what's different for you?

US sellers often ask why they don't have a 'tax ID' step before their VAT number, the way a UK or EU business does. The answer is that a US EIN is not recognised by HMRC or EU tax authorities, so there usually isn't a separate domestic tax ID for you to hold in these regions — you generally go straight to VAT registration as an overseas business.

There is also no small-business threshold that applies to you the way it does for UK or EU-resident companies. As a non-resident seller, the obligation to register for VAT can apply from your first sale or the moment stock is held in a country's warehouse — not once you cross a turnover threshold.

     EORI number: needed for customs before stock is imported or shipped, in the UK and/or EU as relevant.

     VAT number(s): registered per country where you hold stock or exceed local selling rules.

     Fiscal Representative: some EU countries require you to appoint one; the UK does not.

     OSS / IOSS schemes: can simplify reporting for cross-border EU sales without needing to register in every country individually.

Quick reference

Term

What it means

Tax ID

General identifier with a tax authority (e.g. UK UTR, German Steuernummer)

VAT number

Registration specifically for charging, reporting, and reclaiming VAT

EORI number

Customs identifier, needed for importing goods (separate from VAT)

Fiscal Representative

A local representative some EU countries require non-resident sellers to appoint

OSS / IOSS

EU schemes that simplify VAT reporting for cross-border sales

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