Umsatzsteuerheft Ausstellung

Entrepreneurs who operate a traveling trade must apply for a VAT register beforethe competent authority before commencing the activity.

Entrepreneurs who sell their goods in Germany at markets, on public streets or from door to door, i.e. who operate a so-called itinerant trade (ambulant trade) in accordance with Section 22 (5) of the Value Added Tax Act , are obliged to keep a VAT booklet in accordance with the officially prescribed form and to record their turnover and input tax there.

The VAT booklet must be applied for from the competent authority before the start of the activity.

• Identity card or passport
• Registration confirmation as proof of residence
• Travel trade license, if available

• Residence in Germany
• Personal appearance at the time of application

An exemption from the obligation to keep a VAT register applies to entrepreneurs who:

• operate a commercial establishment in Germany and properly comply with the record-keeping obligations or
• their turnover is taxed according to the average rates for agricultural and forestry businesses or
• trade in newspapers and magazines or
• are legally obliged to keep books or keep books voluntarily

This service is provided by the tax offices. Find your local tax office at https://ias.fin-nrw.de/.

• Sales tax booklet exhibition
• Traders who sell or offer goods or services at markets, on public roads or from door to door are engaged in a traveling trade
• Itinerant traders are generally obliged to keep a VAT register (exemption possible)
• VAT booklet or exemption from keeping a VAT booklet must be applied for at the local tax office
• the travel trade card (issued by the trade office) is required for the application
• responsible: Tax office