Four numbers, four uses
A German company is identified, depending on the case, by its commercial register number (HRB or HRA), tied to the court that keeps it, by its intra-EU VAT number (DE followed by 9 digits), by its tax number, and progressively by the new business identification number (W-IdNr). This article explains what each number is for, and which one to ask a German customer or supplier for.
In France, the SIREN covers everything: a single number identifies the company for the register, the tax administration and invoices. In Germany, several numbers coexist, kept by different authorities:
| Number | Form | What it is for | When to ask for it |
|---|---|---|---|
| Commercial register (HRB or HRA) and court | HRB 987654, Amtsgericht Hamburg (fictitious example) | Identifying the company itself, its legal form and its representatives | To identify a company: a contract, opening a customer account |
| Intra-EU VAT number (USt-IdNr) | DE + 9 digits, for example DE123456789 | Invoicing between businesses in the European Union, with or without VAT | For any invoice to a German business customer |
| Tax number (Steuernummer) | Varies with the local tax office | Dealings with the competent tax office | Almost never: it is not used to invoice or to identify the company abroad |
| Business identification number (W-IdNr) | DE + 9 digits + hyphen + 5 digits, for example DE123456789-00001 | The tax administration's single number for economic activity | Not yet: assigned in stages, note it when the customer provides it |
None of them is a copy of the SIREN. For the comparison with the French system, see SIREN and SIRET: what is the difference?.
The commercial register number: HRB, HRA and the court
The German commercial register (Handelsregister) is public and kept by the local court, the Amtsgericht. It has two main sections:
- HRB for capital companies: GmbH, AG, UG;
- HRA for sole traders and partnerships: e.K., OHG, KG.
Other registers exist for associations and cooperatives. The number identifies the company only together with the court: HRB 987654 in Hamburg and HRB 987654 in Munich are two different companies. A complete reference is therefore "HRB 987654, Amtsgericht Hamburg". Always store both in your file.
The register number tells you who the company is, its legal form and its representatives. It is not an invoicing number: it does not replace the USt-IdNr.
The USt-IdNr: the invoicing number
The Umsatzsteuer-Identifikationsnummer is written DE followed by 9 digits, for example DE123456789 (fictitious number). It is used to invoice between businesses in the European Union, with or without VAT. It is the number to ask a German business customer for before the first invoice.
Before invoicing an intra-EU supply without VAT, check that the number is registered with the VAT check tool. The format and frequent errors are covered in check a German VAT number. If the check declares it invalid: what to do with an invalid VAT number.
The Steuernummer: a local number
The tax number (Steuernummer) is assigned by the local tax office, the Finanzamt. It depends on the office and the region, and changes if the company moves to another office's area. It is used for dealings with that office.
It is not a VAT number. A German supplier that puts its Steuernummer on an invoice addressed to another EU country, in place of its USt-IdNr, does not give what a foreign customer expects. Do not record a Steuernummer as the identifier of the company in your file.
The W-IdNr: the new business identification number
The business identification number (Wirtschafts-Identifikationsnummer, W-IdNr) is provided for by section 139c of the German Fiscal Code (Abgabenordnung). It is issued in stages since 1 December 2024: the second stage began on 1 July 2025, and from 1 March 2026 additional numbers distinguish the different activities of one company. Issuing is due to finish by the end of 2026.
Its form: DE, 9 digits, a hyphen and then 5 distinguishing digits, for example DE123456789-00001 (fictitious number). The 9 digits are those of the USt-IdNr when the company has one. There is nothing to apply for: the authority assigns it automatically. It is not mandatory on electronic tax forms before 31 December 2026.
For you, it is a number to keep if it is provided, not yet a number to demand.
Which one to ask for, depending on the need
A fictitious example. A French company sells equipment to Nordlicht Maschinenbau GmbH, in Hamburg.
- To issue the invoice: its USt-IdNr,
DE123456789. You check it before applying the intra-EU supply rules. - To identify the company in your customer file: its legal name, legal form (GmbH), address, and "HRB 987654, Amtsgericht Hamburg".
- For a contract or an account opening: the register number and the court, which let you find the company in the public register.
One sentence is enough when the order is placed: "Could you give us your VAT number (USt-IdNr), and your commercial register number with the competent court?" To find a French company from its name, see find a company's SIREN by its name.
Frequently asked questions
Is there an equivalent of the SIREN in Germany?+
No single equivalent. A company is identified by its register number (HRB or HRA) with the court, by its USt-IdNr for invoices, by its Steuernummer for the tax authority, and progressively by the W-IdNr.
Which number should I ask a German customer for in order to invoice?+
Its USt-IdNr: DE followed by 9 digits. Check it before issuing an invoice without VAT.
Why is the court needed with the HRB or HRA number?+
The register number is unique only together with the court that keeps it: the same number can exist at two courts for two different companies.
Can the Steuernummer replace the VAT number?+
No. It is local and used for the tax authority. On an invoice addressed to another EU country, the USt-IdNr is what is expected.
Is the W-IdNr already mandatory?+
Not yet on electronic tax forms: it is not mandatory before 31 December 2026. It is issued in stages and automatically, without any application.
Keep reading
- VATCheck a German VAT number (USt-IdNr)DE + 9 digits: the format of the USt-IdNr, frequent errors, the official check and what to do when it is invalid.
- VATFrench VAT number: format and how to check itThe French, Belgian and Swiss formats, the mentions on the invoice and the check before invoicing.
- VATInvalid, unverifiable or unregistered VAT number: what to doWrong number, service unavailable or number not registered: the effect on the VAT exemption and what to do.
- SIRENFind a French company SIREN from its nameFinding a French SIREN from a company name: methods, pitfalls (homonyms, trade names, establishments) and handling a whole file.
- SIREN · SIRETSIREN vs SIRET vs NIC: what is the difference?The company and its establishments: 9 or 14 digits, the role of the NIC and the right number for each use.