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Germany’s Federal Ministry of Finance (BMF) has issued a significant change in administrative procedures affecting VAT ID number validation requests.
Effective July 20, 2025, confirmation inquiries under Section 18e.1 of the German VAT Application Decree (UStAE) must be submitted exclusively via digital channels provided by the Federal Central Tax Office (BZSt).
Key Details
- Effective Date: July 20, 2025
- Legal Basis: BMF letter dated June 6, 2025 (Reference: III C 5 – S 7427-d/00014/001/002)
- Affected Regulation: Section 18e.1 UStAE (Umsatzsteuer-Anwendungserlass)
- Discontinued Methods:
- Paper (postal) confirmation requests
- Fax or telephone-based inquiries
Mandatory Online Channels
From July 20, 2025, all VAT ID confirmation requests must be submitted through:
- The BZSt’s online portal: https://evatr.bff-online.de
- Or the official API interface (XML-RPC or SOAP) provided by the BZSt for enterprise automation
This change aligns Germany with EU digital governance efforts, improving data traceability, reducing manual processing, and mitigating fraud in intra-community supplies under the VAT Directive (2006/112/EC).
Strategic Implications
Multinational businesses, ERP software vendors, and tax technology providers must:
- Update integration logic for VAT ID verification workflows
- Ensure continued compliance for intra-EU zero-rated supplies under §6a UStG
- Align data governance procedures to avoid audit risks
For clients relying on legacy or non-automated systems, this shift may necessitate:
- Cloud-based ERP module upgrades
- Middleware adaptation for XML-RPC/SOAP protocols
- Staff training to shift from manual to digital inquiries
Background
Section 18e UStAE governs the formal confirmation process of VAT IDs for intra-community transactions. Previously, German businesses could obtain verification through:
- Written letters
- Telephone-based confirmations
- Fax communications
These methods are now considered non-compliant and will be formally rejected by the BZSt from July 20, 2025.
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