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

Vaytax Editorial Team

Licensed tax advisor · files with the Finanzamt

Vaytax is operated by FRADECO GmbH tax advisory firm, a Franco-German tax advisory firm specialising in cross-border German VAT compliance for international businesses. The firm holds both German tax advisor and French Expert-Comptable qualifications and files via the Finanzamt.

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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 you as an importer at the EU border, and you need one only if you import goods into the EU. It has nothing to do with VAT filing; it is purely a customs registration.

If your goods physically enter the EU from outside it, for example stock shipped from the UK, the US, or China into a German warehouse, and you are the party clearing them, you need an EORI to do it. There is one EORI per company and it is valid throughout the European Union. It is free at the Zoll and the application is a short form you can file yourself. If your goods never cross the EU border in your name, for instance they arrive from another EU country as an intra-community movement, you may not need an EORI at all even though you still need a German VAT registration. The EORI is the piece you add specifically because you import.

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 USt-Voranmeldung (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 and is your identifier for cross-border EU business. 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: a VAT registration (which gives the Steuernummer and USt-IdNr), plus an EORI if you import goods into the EU. Whether the EORI is required comes down to one thing, whether your goods cross the EU border in your name.

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 import the goods into the EU yourself (for example shipping from the UK, US, or China into Germany): you also need an EORI to clear them at the border, and you reclaim the import VAT (Einfuhrumsatzsteuer) as input VAT once your VAT registration is live. So that is all three.
• Your goods arrive from another EU country as an intra-community movement (no import from outside the EU in your name): you need the VAT registration and its numbers, but you may not need an EORI, because you are not the one importing across the EU's external border.

So the honest answer to do I need all of them is: usually yes to the VAT registration, Steuernummer, and USt-IdNr if you are storing and selling stock in Germany, and yes to the EORI as well if you import goods into the EU. The VAT pieces come together; the EORI is the separable customs add-on.

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 USt-Voranmeldung and annual return with the Finanzamt. Pricing is 1,199 euros per year all-in with German VAT registration included, or 79 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 you would rather not, Vaytax files the EORI application for you as a one-time 149 euros, using the company documents we already collect during onboarding. To be clear: the 149 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 you as an importer at the EU border, and you need it only if you import goods. 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. A foreign seller storing stock in a German warehouse and selling to German B2C or B2B customers usually needs a German VAT registration, which gives a Steuernummer and a USt-IdNr, plus an EORI if they import goods into the EU from outside it. If you do not import goods yourself, for example your stock arrives from another EU country as an intra-community movement, you may need the VAT registration and numbers but not an EORI. The Steuernummer and USt-IdNr come together with a German VAT registration; the EORI is the separate customs piece you add only when you import.

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. Vaytax can file the EORI application for you for a one-time 149 euros if you would rather not deal with the Zoll portal, but the fee is for handling the application, never for the number. The German VAT registration and the ongoing filings are the core Vaytax service: 1,199 euros per year all-in with German VAT registration included, or 79 euros per month if you already have a German VAT number. The VAT registration is what produces your Steuernummer and USt-IdNr.