Umsatzsteuerheft; Beantragung

Entrepreneurs who operate a traveling trade must apply for a VAT booklet from the relevant tax office before starting their activity.

Entrepreneurs who sell their goods in Germany at markets, on public roads 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 sales and input tax there.

An application for a VAT booklet must be submitted to the relevant tax office before the start of the activity.

• Required Documents
  • Identity card or passport
  • Registration confirmation as proof of residence
  • Travel trade card, 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 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