In a circular of 6 June 2025 the Federal Ministry of Finance (BMF) made clear that requests to confirm foreign VAT identification numbers (USt-IdNrn.) are in future to be handled exclusively through the digital confirmation procedure of the Federal Central Tax Office, the Bundeszentralamt für Steuern (BZSt). Written or telephone requests will no longer be processed.
Why the confirmation matters
Businesses making intra-Community supplies in the European Union are obliged to satisfy themselves that their customers’ VAT identification numbers are valid. Without a valid number they risk VAT being assessed after the event.
The online procedure through the BZSt portal or the XML-RPC interface is free of charge and available around the clock, apart from possible maintenance windows.
Simple and qualified requests
| Request type | Scope of the confirmation |
|---|---|
| Simple request | Checks only whether the VAT identification number is valid |
| Qualified request | Additionally confirms the company name and the address the number was issued to |
From 20 July 2025 both request types have to be made digitally — through the portal or through the interface.
What the BMF circular provides
The BMF circular of 6 June 2025 (ref. III C 5-S 7427-d/00014/001/002) revised section 18e.1 of the VAT Application Decree. The key points:
- From 20 July 2025 requests may be made digitally only.
- Querying name and address remains possible — as a qualified request.
- The rules apply to individual and bulk requests through the interface.
The new rules take effect on 20 July 2025. From that day, written, telephone or fax requests have no effect.
Companies should make sure that their software or their workflow is ready for the BZSt portal or the XML-RPC interface and handles qualified and simple requests in a structured way.
What it means for cross-border supply chains
For German-French companies and for cross-border supply chains, checking VAT identification numbers in a compliant way is essential. The new procedure delivers:
- Legal certainty: a single digital procedure, with no mixed operation any more.
- Evidence: qualified confirmations are stored electronically, so no paper is needed.
- Digitalisation: consistent handling for single and bulk checks, which makes tax compliance more efficient.