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German VAT number example: structure and check digit

A German VAT ID (USt-IdNr.) is DE followed by nine digits; the last digit is a check digit. The validator works it out step by step. Everything runs locally in your browser.

Validate a VAT number and work out the check digit

The check runs only in your browser; your input is not sent anywhere.

The result appears as soon as you enter a number.

Examples with a deliberately wrong check digit

  • DE556585056Check digit deliberately wrong
  • DE448466112Check digit deliberately wrong
  • DE335155488Check digit deliberately wrong
  • DE736207921Check digit deliberately wrong
  • DE735581884Check digit deliberately wrong

Test data: the last digit is chosen so that the check fails. These numbers are never valid and belong to no company. Use them to test a form’s error handling.

Structure and purpose

According to the Federal Central Tax Office (BZSt), a VAT ID is issued to businesses in addition to the tax number. It is needed for supplies and services within the European single market, and having one is a precondition for providing and receiving them free of VAT. The format is DE plus nine digits, for example DE123456789 as a pattern. That pattern has a wrong check digit and cannot be a real number.

How the check digit is calculated

The ninth digit follows ISO 7064 Mod 11,10. Start with the carry 10. For each of the first eight digits: add the carry to the digit and take the remainder of the division by 10; if the remainder is 0, use 10; double that value, and the remainder of the division by 11 is the new carry. The check digit is 11 minus the last carry, where 10 becomes 0. The table in the validator shows every intermediate step for your input.

Tax number, tax ID and VAT ID compared

For the difference between the two personal numbers, where to find them and which one a form asks for, see German tax number vs tax ID.

Comparison of tax number, tax ID and VAT ID
Tax number (Steuernummer)Tax ID (Steuer-ID)VAT ID (USt-IdNr.)
PurposeManaging the tax account at the tax office, stated in tax returnsUnique identification of a person towards the tax administrationVAT in the single market, intra-Community supplies and services
Formatdiffers by federal state, 10 to 11 digits, nationwide uniform form 12 or 13 digits11 digitsDE plus 9 digits
Issued bythe responsible tax officethe BZStthe BZSt
When neededfor returns and correspondence with the tax officefor private individuals; according to the BZSt valid for life, does not change on moving or a name changefor business in the EU single market; entrepreneurs
On invoices?yes, as an alternative to the VAT ID (§ 14 UStG)noyes, as an alternative to the tax number (§ 14 UStG)

The tax ID row follows the BZSt description of an eleven-digit number that stays valid for life. The German pages Steuer-ID-Beispiel and Steuernummer-Beispiel go into more detail.

Valid does not mean issued

  • Format-valid: DE and nine digits.
  • Check-digit-valid: the Mod 11,10 calculation works out.
  • Issued: the BZSt has assigned the number to a business. Only the confirmation query at the BZSt or VIES can show that.
  • Usable for a transaction: it belongs to exactly the business partner you are dealing with. The qualified confirmation, which also compares name and address, clarifies that.

The BZSt confirmation service (eVatR) lets German entrepreneurs verify the EU numbers of business partners. There is a simple confirmation and a qualified confirmation with additional company data. Business partners in other EU countries can check whether a German number is issued through VIES of the European Commission.

Frequently asked questions

What does a German VAT number consist of?
The country prefix DE and nine digits. The ninth digit is a check digit calculated from the first eight.
If the check digit is right, is the number valid?
Only in the sense of the calculation rule. Whether the number has actually been assigned to a business is shown only by the confirmation query at the BZSt or the VIES lookup.
Why does this page show examples with a wrong check digit?
For tests you need numbers that are guaranteed to belong to nobody. With a deliberately wrong last digit the check never passes, so the number cannot be assigned to any company.
Does an invoice show the tax number or the VAT ID?
Under § 14 (4) no. 2 of the German VAT Act (UStG), an invoice must contain the tax number issued by the tax office or the VAT ID issued by the Federal Central Tax Office of the supplier. One of the two is enough.
Is the W-IdNr. the same as the VAT ID?
No, even though the base number is built the same way. The W-IdNr. has an additional distinguishing feature and does not replace the VAT ID. Details are on the German page about the W-IdNr.
Is my input transmitted?
No. The validator calculates in your browser and sends nothing to a server.