Umsatzsteuerheft beantragen

If you operate a traveling trade as an entrepreneur, you must apply for a VAT register from the competent authority before starting your activity.

As an entrepreneur who sells their goods in Germany at markets, on public roads or from door to door, i.e. who operates a so-called itinerant trade, you are obliged to keep a VAT booklet in accordance with the officially prescribed form and to record your sales and input tax there.

• 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

The VAT booklet is issued free of charge.

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

An exemption from the obligation to keep a VAT register applies if you:

• have a commercial establishment in Germany and properly comply with the record-keeping obligations or
• tax your sales 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.

• 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 locally responsible tax office
• the travel trade card (issued by the trade office) is required for the application
• responsible: Tax office