Whether you need a VAT identification number (VAT ID) for your delivery of goods depends on your pick-up and delivery location. Here's a simplified overview:
Transport within Germany and from Germany to the EU: For transportation within Germany and for shipments from Germany to other EU countries, a VAT ID is not required.
Transport to and from non-EU countries: You also do not need a VAT ID for shipments from Germany to non-EU countries (e.g., Germany to Switzerland) and between non-EU countries (e.g., Switzerland to the United Kingdom).
If the client ordering the shipment is based in an EU country other than Germany, they need a VAT number for transporting goods to and from non-EU countries.
Non-EU countries include, among others, the United Kingdom, Norway, Liechtenstein and Switzerland.
From other EU countries to Germany and within the EU (outside Germany): For transporting goods from other EU countries to Germany and for deliveries between different EU countries (outside Germany), a VAT ID is necessary. The same applies to bookings from abroad to non-EU countries. Without the VAT ID, booking is not possible for tax reasons.
Note: Even small businesses and associations can apply for a VAT ID.
When do you need a VAT ID?
| Situation | VAT ID needed? |
| Inside Germany | No |
| Germany -> EU | No |
| Germany -> Third country (e.g., Switzerland) | No |
| Third country -> Third country (e.g., Switzerland -> UK) | No |
| EU abroad -> Germany | Yes |
| Within the EU (outside Germany) |
Yes |
| EU abroad -> Third country (e.g., UK) |
Yes |
Do you have any more questions?
Our accounting team is happy to assist with further questions or specific concerns. You can reach us at accounting@cargoboard.com.