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Apply for a sales tax booklet

Service Description

As an entrepreneur who sells their goods in Germany at markets, on public roads or from door to door, i.e. who operates a so-called itinerant trade, you are obliged to keep a VAT booklet in accordance with the officially prescribed form and to record your sales and input tax there.

Competent authority

Tax office

Requirements

  • Residence in Germany
  • Personal appearance at the time of application

Which documents are required?

  • Identity card or passport
  • Registration confirmation as proof of residence
  • Travel trade license, if available

What are the fees?

The VAT booklet is issued free of charge.

What deadlines do I have to pay attention to?

A VAT booklet must be applied for before the start of the activity.

Legal basis

What else should I know?

An exemption from the obligation to keep a VAT register applies if you:

  • have a commercial establishment in Germany and properly comply with the record-keeping obligations or
  • tax your sales according to the average rates for agricultural and forestry businesses or
  • trade in newspapers and magazines or
  • are legally obliged to keep books or keep books voluntarily.

Author

The text was automatically translated based on the German content.

Technically approved by

Thuringian Ministry of Finance

Professionally released on

07.12.2023

Source: Zuständigkeitsfinder Thüringen (Linie6Plus)

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