As of 20 July 2025, the German Federal Central Tax Office (BZSt) will switch the procedure for confirming foreign VAT identification numbers (VAT-IDs) entirely to an online process via www.bzst.de. From this date onwards, both simple and qualified verification requests will only be possible electronically. Written or telephone requests will no longer be accepted.
This change is based on an amendment to the German Administrative VAT Guidelines (sec. 18e.1 UStAE). The requirements for documenting qualified individual verifications have also been clarified: verification may now be documented by a printout, a commonly used digital format, or a screenshot. The option to verify multiple VAT-IDs all at once remains available – for example, via the technical interface provided by the BZSt.
Businesses involved in intra-EU supplies are required to regularly verify the validity of their customers’ foreign VAT-IDs. A qualified verification request is essential, as intra-Community supplies are only zero-rated if a valid VAT-ID is used. Failure to verify correctly can lead to significant tax risks.
Our practical tip: Review and adapt your processes early to comply with the new online-only procedure. Our VAT-ID Verifier tool offers seamless support – with direct integration into your ERP system, automated requests, and audit-proof documentation of results. This will allow you to meet the BZSt’s new requirements efficiently and with full legal certainty.
Contact:
Certified Tax Consultant, Dipl.-Finanzwirt (FH)
Phone: +49 89 217501250
As per: 12.06.2025
