The 13-digit tax number plays a central role in the tax identification of businesses and self-employed individuals in Germany. It is issued by the respective tax office and is used to clearly assign all tax-related matters – from income tax to VAT.
Structure of the tax number
Since the introduction of the ELSTER system, the tax number consists of 13 characters. It is made up of several components:
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Tax office number (2–3 digits): The final digits of the code assigned to the responsible tax office
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District number (3–4 digits): Length varies depending on the federal state
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Identification number (3–4 digits): A unique sequence to distinguish between taxpayers
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Control digit (1 digit): Used to detect errors
❗ Note: The exact structure can vary by the federal state. In North Rhine-Westphalia, for example, the district number consists of 4 digits and the identification number of 3 digits – in other states, it's the other way around.
With the BMF’s tax number converter, a state-specific tax number can easily be converted into the standardized 13-digit ELSTER tax number.