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Apply for a VAT booklet

Entrepreneurs who sell their goods in Germany on markets, on public roads or from house to house, i.e. a so-called travel trade (outpatient trade) in accordance with Section 22(5) of the German Value Added Tax Act, are obliged to keep a VAT booklet in accordance with the official requirement and to record your sales and input taxes there.

The issue of the VAT booklet must be requested from the competent authority before the start of the activity.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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