Identification Numbers for E-Commerce Companies in Germany

Depending on storage locations, movements of goods within the European Union, imports from third countries, and product types, several identification numbers may be required when selling goods to or within Germany.

Value Added Tax – Registration for Taxable Supplies or Storage of Goods in Germany

Companies require a value added tax registration as soon as taxable supplies are carried out in Germany or goods are stored there.

VAT Identification Number

General designation: VAT Identification Number
Country-specific designation in Germany: Umsatzsteuer-Identifikationsnummer USt-IdNr.
Relevance: Required when taxable supplies are carried out in Germany, when goods are stored in Germany, or when intra-Community supplies originate from Germany.
Example: Use of a fulfilment warehouse in Germany or sale of goods to customers located in Germany.
Relations: Prerequisite for Intrastat Declarations, mandatory indication on invoices, and basis for the tax recording of transactions.
Example format: DE123456789

Intrastat – Reporting Obligation for Intra-Community Movements of Goods

Within the European Union, movements of goods must be reported for statistical purposes once certain thresholds are exceeded.

Intrastat Declaration

General designation: Intrastat Declaration
Country-specific designation in Germany: Intrastat Declaration submitted to the Federal Statistical Office Statistisches Bundesamt
Relevance: Required when statistical thresholds for movements of goods between EU Member States are exceeded.
Example: Transfer of goods from a warehouse in Poland to a warehouse in Germany.
Relations: Usually requires an existing VAT Identification Number.

Customs – Identification for Imports and Exports Involving Germany

When trading with countries outside the European Union, companies must be clearly identified for customs procedures.

EORI Number

General designation: EORI Number
Country-specific designation in Germany: Economic Operators Registration and Identification Number EORI
Relevance: Required when goods are imported from third countries into Germany or exported from Germany to third countries and companies submit customs declarations themselves.
Example: Import of goods from China directly into Germany.
Relations: Required for customs declarations and linked to the collection of import VAT.
Example format: DE123456789000

Excise Duty – Registration Requirements for Excise Goods

Certain goods such as alcohol, tobacco products, energy products, or coffee are subject to additional tax registration requirements.

Excise Duty Registration

General designation: Excise Duty Registration
Country-specific designation in Germany: Registration with the competent Hauptzollamt for excise goods
Additionally relevant: EMCS Excise Movement and Control System
Relevance: Required when excise goods are produced, stored, or traded in Germany.
Example: Sale of coffee, alcohol, or tobacco products to customers located in Germany.
Relations: May be combined with an EORI Number when goods are imported or exported.

Packaging – EPR Registration for the Supply of Packaged Goods to Consumers

Companies supplying packaged goods to private end consumers in Germany must register in the national packaging register.

EPR Registration Number for Packaging

General designation: EPR Registration Number for Packaging
Country-specific designation in Germany: LUCID registration number in the packaging register of the Central Agency Packaging Register Stiftung Zentrale Stelle Verpackungsregister ZSVR
Relevance: Required when packaged goods are supplied to private end consumers in Germany.
Example: Shipping consumer goods in shipping packaging to customers in Germany.
Relations: Obligation independent of VAT registration but often verified by online marketplaces.

Electrical and Electronic Equipment Waste – Registration for Placing Electrical Equipment on the Market

When selling electrical or electronic equipment in Germany, extended producer responsibility obligations apply for the collection and treatment of waste electrical equipment.

WEEE Registration

General designation: WEEE Registration
Country-specific designation in Germany: Registration with the Stiftung Elektro-Altgeräte Register EAR
Relevance: Required when electrical or electronic equipment is placed on the German market.
Example: Sale of household appliances or consumer electronics to customers in Germany.
Relations: Additional registration for batteries may be required if products contain batteries.
Example format: WEEE-Reg.-Nr. DE 12345678

Electrical Batteries – Separate EPR Registration for Batteries or Battery-Powered Products

Batteries and products containing integrated batteries are also subject to obligations under extended producer responsibility.

EPR Registration for Batteries

General designation: Battery Registration
Country-specific designation in Germany: Registration under the German Battery Act BattG in the battery register of Stiftung EAR
Relevance: Required when batteries or devices containing batteries are sold in Germany.
Example: Sale of electronic devices containing lithium batteries.
Relations: May be required in addition to WEEE Registration.

Invoicing – Obligation to Use Statutory Identification Numbers Correctly

Invoices must correctly display statutory identification numbers in order to ensure that tax obligations can be traced properly.

Mandatory Invoice Information

Relevance: Mandatory indication of the VAT Identification Number for intra-Community transactions as well as further statutory information requirements under German VAT law.
Relations: Incorrect invoicing directly affects VAT compliance and accounting accuracy.

Accounting – Systematic Processing of Registrations and Identification Numbers

All registrations must be correctly processed in accounting and ERP systems to ensure consistent tax reporting.

Proper Accounting Treatment

Relevance: Correct processing of VAT Identification Numbers, EORI Numbers, and EPR registrations for packaging, electrical equipment, and batteries.
Relations: Discrepancies between ERP systems, marketplace data, and tax returns increase the risk of audits.

Data Protection – Organisational Obligations When Processing Personal Data

E-commerce companies regularly process personal data of customers and must therefore comply with the requirements of the General Data Protection Regulation.

Data Protection Obligations

Supervisory authority: Federal Commissioner for Data Protection and Freedom of Information BfDI and the competent state data protection authorities
Relevance: No separate identification number exists for typical e-commerce companies, but extensive organisational obligations arise under the General Data Protection Regulation.

Digital Identity – Access Requirements for Electronic Government Portals

Electronic government portals are used in Germany for tax and administrative procedures.

Electronic Administrative Access

Relevance: No separate economic identification number exists, but electronic access such as ELSTER certificates is required in order to complete tax procedures digitally.
Relations: Electronic procedures of the tax administration require clear identification of the company.

Anti-Money Laundering – Relevance Depending on Business and Payment Models

Typical e-commerce companies selling goods generally do not require a specific registration number for anti-money laundering purposes, but obligations may arise depending on payment or financial models.

Anti-Money Laundering Obligations

Relevance: No separate registration number for typical goods-based e-commerce companies, relevant only for certain financial or payment models.
Supervisory authority: Financial Intelligence Unit FIU Germany.

Transparency on Registration Requirements

Identification numbers form part of a comprehensive compliance structure and should be assessed in the context of the respective business model. If there are questions regarding registration requirements or the classification of individual obligations, DutyPay can support companies selling goods to or within Germany.