EORI vs VAT number vs Steuernummer: which one do you actually need?

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EORI, Steuernummer, USt-IdNr: three German acronyms that sound interchangeable, get used interchangeably, and are not interchangeable at all. Foreign sellers setting up in Germany hit all three in the first few weeks and reasonably ask which one they actually need. The short version is that they come from two different authorities and do different jobs. This guide disambiguates each one cleanly, shows when you need it, and answers the question almost everyone eventually asks: do I really need all of them?

What is the difference between an EORI, a Steuernummer, and a USt-IdNr?

They are three different identifiers from two different authorities: the EORI is a customs ID from German customs, while the Steuernummer and USt-IdNr are tax identifiers from the German tax system. One is for moving goods across the border; the other two are for charging, filing, and trading VAT.

Here is each one in a single line:

• EORI (Economic Operators Registration and Identification number): issued by German customs (Zoll). It identifies you as an importer at the EU border. Needed only if you import goods into the EU.
• Steuernummer (German tax number): issued by your responsible Finanzamt (the German tax office). It is the number used to file your German VAT returns.
• USt-IdNr (Umsatzsteuer-Identifikationsnummer, the VAT ID): your EU VAT identification number, used for intra-EU trade and on your invoices.

The cleanest way to hold them apart: the EORI is about customs and goods crossing a border, the Steuernummer and USt-IdNr are about VAT. If you mix them up on the wrong document, things stall, so it is worth getting the distinction right once.

What is an EORI number, and when do you need one?

An EORI number is a customs identifier from German customs (Zoll) that identifies the party filing a customs declaration, and most foreign sellers never need one of their own. It has nothing to do with VAT filing; it is purely a customs registration.

The distinction that decides it is between the importer (Einführer), whose goods are crossing the border, and the declarant (Anmelder), who files the declaration. The EORI belongs to the declarant. EU customs law reserves that role for businesses established in the EU, with a narrow exception for occasional, economically insignificant imports that German customs has stated in writing does not cover regular commercial or fulfilment business. So if you ship stock from the UK, the US, or China into a German warehouse, you are the importer and your freight forwarder is the declarant: it clears the goods in its own name as your indirect representative, on its own EORI, and you apply for nothing.

There is one EORI per company and it is valid throughout the European Union. A German-issued EORI starts with the DE country prefix (the prefix reflects the member state that issued it), and it is free at the Zoll. German customs will register a company established outside the EU only where that company has its own staff and premises in Germany, or where it is filing its own first customs declaration. Stock held for you in an Amazon or 3PL warehouse is not an establishment, which is why the answer for a normal FBA seller is that no German EORI is available and none is needed.

Not having your own EORI costs you nothing on the VAT side. You still deduct the import VAT (Einfuhrumsatzsteuer) as input VAT on your German return once your registration is live, because what matters is who had the right to dispose of the goods rather than whose name was on the declaration. What you do need is the Einfuhrabgabenbescheid for each shipment, which your forwarder can pass to you.

What is a Steuernummer, and what is it for?

A Steuernummer is your German tax number, issued by your responsible Finanzamt, and it is the number used to file your German VAT returns. When a foreign company registers for VAT in Germany, the Finanzamt assigns a Steuernummer, and that number identifies your business in all dealings with that tax office.

The Steuernummer is the working number for your German VAT obligations: it appears on your monthly UStVA (the advance VAT return), on your annual VAT declaration, and on correspondence with the Finanzamt. It is a local number tied to the specific Finanzamt responsible for foreign companies from your country. Getting your Steuernummer is effectively the moment your German VAT registration becomes live: until it is issued, you cannot file. This is the number that does the day-to-day work of German VAT compliance.

What is a USt-IdNr (VAT ID), and how does it differ from the Steuernummer?

A USt-IdNr is your EU VAT identification number, used for intra-EU trade and on invoices, while the Steuernummer is your local German tax number used to file returns. Both come from the German tax system but they operate at different levels: one is national, one is EU-wide.

The USt-IdNr (Umsatzsteuer-Identifikationsnummer) starts with the DE country prefix followed by 9 digits, and is your identifier for cross-border EU business. (A German EORI also begins with DE, so do not confuse the two: the EORI is a longer customs number used at the border, while the USt-IdNr is DE plus 9 digits used for VAT.) You use it on intra-EU B2B invoices, for reverse-charge transactions, and it is the number other EU businesses validate against the EU VIES system to confirm you are a registered trader. The Steuernummer, by contrast, is the local number you file your German returns under. In short:

• Steuernummer = local German tax number, issued by the Finanzamt, used to file.
• USt-IdNr = EU VAT ID, used for intra-EU trade and invoicing.

A German VAT registration generally produces both, so you do not apply for them separately. For a deeper side-by-side on these two, see our dedicated guide: Steuernummer vs USt-ID: what's the difference and which do you need?

Do I need all three?

For most foreign sellers storing stock in Germany the answer is two, not three: a VAT registration, which gives the Steuernummer and USt-IdNr. Whether an EORI of your own comes into it depends on one thing, and it is not whether you import. It is whether you can be the party that files the customs declaration.

Walking through the common case: a foreign seller stores stock in a German warehouse (a 3PL, Amazon FBA, or consignment) and sells to German B2C and B2B customers. That triggers a German VAT registration from the first unit of stock, with no turnover threshold. The registration gives you a Steuernummer (to file with) and a USt-IdNr (to trade and invoice across the EU). On top of that:

• You ship the goods in from outside the EU (for example from the UK, US, or China into Germany) and a forwarder or customs agent clears them: no EORI of your own. It declares as your indirect representative on its EORI, and you still reclaim the import VAT (Einfuhrumsatzsteuer) as input VAT once your VAT registration is live. So that is two, plus an Einfuhrabgabenbescheid per shipment for your records.
• Your goods arrive from another EU country as an intra-community movement: no customs entry happens at all, so the question does not arise. You need the VAT registration and its numbers.
• Your company has its own staff and premises in Germany: now German customs is responsible for you and can issue you an EORI of your own. This is the uncommon case, and it is the only one in which the third number is really yours to get.

So the honest answer to do I need all of them is: usually just the VAT registration, Steuernummer and USt-IdNr if you are storing and selling stock in Germany. The EORI is not a fourth box to tick on your way in; it is a customs registration that in most foreign-seller setups belongs to somebody else.

Does Vaytax handle these registrations, and what does it cost?

Yes. The German VAT registration and the ongoing filings are the core Vaytax service: that registration is what produces your Steuernummer and USt-IdNr, and we then file your monthly UStVA and annual return with the Finanzamt. Pricing is 1,499 euros per year all-in with German VAT registration included, or 99 euros per month if you already have a German VAT number.

The EORI is separate, because it comes from customs, not the tax office. The EORI number is free at the Zoll and you can file the short application yourself. If your company has its own staff and premises in Germany, German customs will issue it an EORI and we file that application for you as part of your German setup: a one-time 199 euros, using the company documents we already collect during onboarding. Without such an establishment German customs is not responsible for you, and you do not need an EORI of your own in any case: your forwarder declares as your indirect representative on theirs. To be clear: the 199 euros is for handling the application, never for the number, which is always free at the Zoll. So you can have us do everything (VAT registration, filings, and the EORI application) or file the free EORI yourself and let us handle the VAT side.

Frequently asked questions

What is the difference between an EORI number, a Steuernummer, and a USt-IdNr?

They are three different identifiers from two different authorities. The EORI number is a customs ID from German customs (Zoll) that identifies whoever files the customs declaration, which for most foreign sellers is their forwarder rather than themselves. The Steuernummer is your German tax number from the Finanzamt (the German tax office), used for filing your German VAT returns. The USt-IdNr (Umsatzsteuer-Identifikationsnummer) is your EU VAT identification number, used for intra-EU trade and on your invoices. The EORI is for customs, the Steuernummer and USt-IdNr are for tax.

Do I need all three: EORI, Steuernummer, and USt-IdNr?

It depends on what you do, and for most foreign sellers the answer is two, not three. A foreign seller storing stock in a German warehouse and selling to German B2C or B2B customers needs a German VAT registration, which gives a Steuernummer and a USt-IdNr. The EORI is different: it belongs to whoever files the customs declaration in their own name, and a company established outside the EU cannot do that for regular commercial or fulfilment imports. Your freight forwarder declares as your indirect representative on its own EORI, so you need none of your own. You still deduct the import VAT as input VAT on your German return; ask the forwarder for the Einfuhrabgabenbescheid for each shipment. German customs issues a non-EU company its own EORI only where it has its own staff and premises in Germany.

What is the difference between a Steuernummer and a USt-IdNr?

Both come from the German tax system but serve different purposes. The Steuernummer is your local German tax number, issued by your responsible Finanzamt, and it is the number used to file your German VAT returns. The USt-IdNr (VAT ID) is your EU-level VAT identification number, used for intra-EU B2B trade, reverse-charge invoices, and validation in the EU VIES system. A German VAT registration generally gives you both: the Steuernummer to file with, and the USt-IdNr to trade and invoice across the EU.

Does an EORI number cost money, and does Vaytax handle these registrations?

The EORI number is free at German customs (Zoll) and the application is a short form you can file yourself. Where German customs is responsible for issuing you one, which for a company established outside the EU means it has its own staff and premises in Germany, Vaytax can file the application for a one-time 199 euros, and the fee is for handling the application, never for the number. Most foreign sellers need none of their own: the forwarder declares as indirect representative. The German VAT registration and the ongoing filings are the core Vaytax service: 1,499 euros per year all-in with German VAT registration included, or 99 euros per month if you already have a German VAT number. The VAT registration is what produces your Steuernummer and USt-IdNr.