Writing Invoices Without a Tax Number: What New Business Owners Need to Know

You've just started your business, landed your first client - and suddenly you need an invoice. The problem: Your tax number from the tax office hasn't arrived yet. Many new business owners face this dilemma and wonder: Can I even write an invoice without a tax number? The good news: Yes, you can! In this guide, I'll explain exactly how to proceed and what alternatives you have.

Why Does the Tax Number Take So Long?

After registering your business or as a freelancer, it can take 2 to 8 weeks until you receive your tax number. Tax offices are often overloaded, especially at the beginning of the year. During this time, you can still work and issue invoices - you just need to keep a few things in mind.

The Typical Timeline for New Business Owners

What's the Difference Between Tax Number and Tax ID?

Before we dive into details, let's clarify the key terms:

Tax Identification Number (Tax ID)

• 11-digit number (in Germany)
• Assigned at birth to every citizen
• Valid for life, never changes
• Does NOT belong on invoices

Tax Number

• Assigned by the tax office
• Format varies by country
• Changes when moving to a different tax district
• May be used on invoices

VAT Identification Number (VAT ID)

• Format: Country code + digits (e.g., DE123456789)
• Issued by central tax authorities
• Required for EU cross-border business
• Can be used instead of tax number on invoices

Which Number Must Be on the Invoice?

According to tax regulations, an invoice must contain either:

• The Tax Number OR
• The VAT ID

Important: You only need ONE of these numbers - not both!

4 Solutions for Invoices Without a Tax Number

Solution 1: Invoice with Note About Pending Number

You can write an invoice and note that the tax number has been applied for:

Sample text:

"Tax number: Applied for at [Tax Office]. This invoice will be updated once the tax number is received."

This solution is legally permissible because you're fulfilling your disclosure obligation and being transparent about the status.

Solution 2: Use Personal Tax ID (NOT Recommended)

Some recommend using the personal tax ID. I advise against this! The tax ID is meant for private individuals and doesn't belong on business invoices. It's also not the same as a tax number.

Solution 3: Subsequent Correction

You issue the invoice without a tax number and send a corrected version later:

1. Send initial invoice without the number
2. After receiving the tax number: Send corrected invoice
3. The corrected version replaces the original

Solution 4: Wait to Issue the Invoice

If possible, wait with invoicing until you have your tax number. However, this is often impractical for longer projects or advance payments.

What Must Be on an Invoice? The Mandatory Information

Even without a tax number, all other mandatory information must be present:

Mandatory Invoice Elements

Additional for Small Business Exemption

If you use the small business exemption (Kleinunternehmerregelung in Germany), no VAT is charged. You must include a note:

"No VAT charged pursuant to the small business exemption."

Special Case: Small Business Owners Without Tax Number

As a small business owner, you're particularly often affected by not having a tax number yet. Here's the good news:

Simplified Requirements for Small-Value Invoices

For invoices up to €250 (or equivalent threshold in your jurisdiction), simplified requirements apply. You need:

• Your name and address
• Issue date
• Service description
• Gross amount and tax rate

The tax number is NOT required for small-value invoices!

Apply for VAT ID as a Faster Alternative

If you regularly need to write invoices, it's worth applying for the VAT ID in parallel with the tax number:

How to Apply for a VAT ID

1. Online application: Through your country's central tax authority website
2. With registration form: You can often apply for the VAT ID when registering your business
3. Retroactively: Also possible at any time after receiving your tax number

Advantages of the VAT ID

• Often available faster than the tax number
• More professional impression
• Required for EU business
• Can replace tax number on invoices

Sample Invoice Without Tax Number

Here's an example of what an invoice can look like while waiting for your tax number:

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John Smith | Web Design 123 Main Street | New York, NY 10001 Email: john@smith.com | Phone: (555) 123-4567

Invoice

Invoice number: 2026-001 Invoice date: January 8, 2026 Service date: January 2026

To: Example Corp 456 Business Ave New York, NY 10002

Subtotal: $1,920.00 No VAT charged pursuant to small business exemption. Total: $1,920.00

Payment due: 14 days

Tax number: Applied for at the Tax Office. A corrected invoice with tax number will be sent upon receipt.

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What Happens When You Receive Your Tax Number?

Once you receive your tax number, you should:

1. Update Your Invoice Template

Add the tax number to your standard template so all future invoices are correct.

2. Send Corrected Invoices

Send your customers a corrected version of invoices that were issued without a tax number:

• Use the same invoice number
• Note "Corrected Invoice"
• Include an explanation

3. Update Your Accounting

Update your accounting records with the new tax number.

Tips for Starting Your Business

Submit Tax Registration Form Quickly

The sooner you submit the form, the faster you'll receive your tax number. You can submit it:

• Online: Through your country's tax portal
• By mail: To your local tax office

Follow Up with the Tax Office

If it takes longer than 6 weeks, call your tax office and ask about the processing status. Often a friendly call helps speed up the process.

Act Professional Despite Missing Number

Even without a tax number, you can appear professional:

• Clean, complete invoices
• Transparent communication
• Prompt correction after receiving the number

Avoid Common Mistakes

Mistake 1: Tax ID Instead of Tax Number

The personal tax ID (11 digits) is NOT the tax number and doesn't belong on business invoices.

Mistake 2: Invoice Completely Without Notice

If you don't include a tax number and no note about the application, the invoice is formally incomplete.

Mistake 3: Showing VAT as Small Business

If you use the small business exemption, you must NOT show VAT on the invoice - not even with "0%".

Mistake 4: Forgetting to Correct

After receiving your tax number, you should send corrected invoices so your customers can claim input tax deductions.

Conclusion: Invoices Without a Tax Number Are Possible

The key points summarized:

✅ You can write invoices even without a tax number ✅ Note on the invoice that the number is being applied for ✅ Send corrected invoices after receiving the tax number ✅ For small-value invoices under €250, no tax number is required ✅ The VAT ID can serve as an alternative to the tax number

Start professionally: With Clever Invoice, you create legally compliant invoices from day one - with or without a tax number. The software automatically reminds you when you need to add the number. Try it free!