Umsatzsteuerheft beantragen

Entrepreneurs who run a travel trade must apply for a VAT booklet before the start of theirapply to the competent authority before starting 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 German Value Added Tax Act (Umsatzsteuergesetz) , are obliged to keep a VAT booklet in accordance with an officially prescribed form and to record their sales and input taxes there.

The issuance of the VAT booklet must be requested from the competent authority before the start of the activity.

• Identity card or passport
• Confirmation of registration for proof of residence
• Travel trade card, if available

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

The sales tax booklet is issued free of charge.

The issuance of a sales tax booklet must be requested before the start of the activity.

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

• • operate a commercial establishment in Germany and properly comply with the record-keeping requirements, or
  • are taxed on their sales according to the average rates for agricultural and forestry businesses, or
  • trade in newspapers and magazines or
  • are required by law to keep books or keep books voluntarily

• Vat booklet Exhibition
• Traders selling or offering goods or services on markets, on public roads or from door to door carry out a travel business
• Travel professionals are in principle obliged to run a VAT booklet (exemption possible)
• VAT booklet or exemption for the management of the VAT booklet must be applied for at the local tax office
• for the application, the presentation of the travel trade card (issued by the trade office) is required
• responsible: Tax Office