Request sales tax book

Service Description

Entrepreneurs who sell their goods in Germany at markets, on public streets or from door to door, i.e. who operate a so-called itinerant trade (ambulant trade) in accordance with Section 22 (5) of the German Value Added Tax Act (Umsatzsteuergesetz) , are obliged to keep a VAT booklet in accordance with an officially prescribed form and to record their sales and input taxes there.

The issuance of the VAT booklet must be requested from the competent authority before the start of the activity.

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

No competent authority found

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