A brief overview of other numbers not to be confused with the customs number
Code number
The 11-digit code number (e.g. 9503 0095 00 0) indicates not only certain goods, but also related factors such as customs duty rates or authorization requirements. In the industrial sector, it must be stated in the customs declaration. Further details on this number and how it is encoded or decoded can be found under "Informationen zum Zolltarif der Gemeinschaft" (Information on the Community Customs Tariff).
VAT identification number
In accordance with European rules, the VAT identification number (VAT ID No.) is made up of the country code and at most 12 additional places - in Germany the abbreviation DE followed by 9 digits (e.g. DE 123456789). In order to ensure correct application of the country of destination principle which normally applies within the EU, It is required by firms involved in intra-Community trade and is issued on application (written or online at www.formulare-bmf.de > Formularcenter > Umsatzsteuer > Antrag auf Vergabe einer Umsatzsteuer-Identifikationsnummer) by the Bundeszentralamt für Steuern (Federal Central Office for Taxes). Further details can be found e.g. in the information on Intra Community Supplies or directly on the website of the Bundeszentralamt für Steuern.
Tax number
The tax number (e.g. 06/001/5822/0) is issued for tax purposes by the domestic tax office (Finanzamt) in connection with the submission of a VAT advance return or tax declaration. The number is made up of a combination of tax office number, district number and other indications, e.g. a serial number. It is therefore not possible to state here exactly how many digits this number will consist of.
Excise duty number
Important proof of whether a firm is entitled to take part in a tax deferral procedure (excise duty) is the excise duty number. It is issued in Germany by the main customs offices in connection with issue of a manufacturing/warehousing permit or approval as an authorized consignee. In Germany, the excise duty number has thirteen digits and is made up e.g. as follows: DE 1234567890 8. Further information on excise duties number can be found the website of the European Commission.
Further information
Stand: 06.01.2012
- Stand: 06.01.2012
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