Economic identification number
The business identification number ( § 139c AO ; abbr .: W-IdNr. ) Is to be introduced in Germany as a unique and permanent identification feature for tax purposes for economically active persons. “The business identification number is currently not yet issued.” ( Section 139a (3 ) AO ).
Economically active are:
- natural persons who are economically active,
- legal persons and
- Associations of persons.
If natural persons are economically active, they receive a W-IdNr. In addition to their personal tax identification number , so that the operational area can be clearly separated from the private sphere.
Procedure
The Federal Central Tax Office will use the W-IdNr. at the request of the responsible tax authority and inform the economic operator without an application being required.
At the moment, the work on their introduction is taking a long time due to the complexity and large number of committees involved. Appropriate information will be made available well in advance of the introduction.
Web links
Individual evidence
- ↑ bzst.de: "Status: 02.12.2019" Retrieved on January 26, 2020
- ↑ BZSt - business identification number. Retrieved September 12, 2019 .
- ↑ BZSt - business identification number. Retrieved September 12, 2019 .
