Umsatzsteuerheft beantragen

Entrepreneurs who operate a traveling trade must apply for a VAT register from the competent authority before starting their activity.

The VAT booklet provides for certain basic VAT records. So-called itinerant traders are generally obliged to keep a VAT booklet in accordance with the officially prescribed form.

Itinerant traders are entrepreneurs who carry out sales or purchase goods from door to door or on public streets (e.g. at markets or public festivals) or in other public places without establishing a commercial establishment or outside such an establishment.

Itinerant traders are exempt from keeping a VAT register,
- if they have a commercial establishment in Germany and keep proper records in accordance with § 22 UStG in conjunction with §§ 63-66 UStDV,
- if their turnover is taxed at average rates for agricultural and forestry businesses (§ 24 UStG),
- insofar as they trade in newspapers and magazines or
- are legally obliged to keep books or keep books voluntarily.

The VAT booklet must be kept with the business and presented to the relevant authorities and officials on request. The competent tax office must be notified immediately if the VAT booklet is lost. The tax office will issue a new VAT booklet upon request.

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

Personal appearance at the time of application

none

A VAT booklet must be applied for before the start of the activity.

The VAT booklet must be submitted to the tax office for inspection. The tax office sets deadlines for this.

In accordance with Section 22 UStG, a trader is obliged to record all transactions that are necessary to determine the VAT and the basis for its calculation. Certain traders (e.g. market traders and showmen) must keep a VAT booklet in accordance with Section 22 (5) UStG.

The simplified recording obligations in the tax booklets are intended to make it easier for traders in street trading to record their tax bases.

Contact the tax office responsible for you. You can find this out using the tax office search on the website of the Federal Central Tax Office.