Tax Number for Freelance Hostesses in Germany: Simple Step-by-Step Guide

The Quick Answer: What Is Needed to Issue an Invoice?

To issue invoices as a freelance hostess in Germany, you must have a properly registered independent status.

The Steuernummer is one of the necessary elements, but not the only one.

Depending on your situation, you may also need to register a Gewerbe, which is a commercial business.

You also need the right to carry out freelance work in Germany, complete the tax questionnaire via ELSTER, and comply with the administrative and tax obligations applicable to your activity.

• Verify you can work independently
• Register a Gewerbe, if necessary
• Create an account on ELSTER
• Complete the tax questionnaire
• Receive the Steuernummer
• Issue correct invoices
• Declare received payments

Warning: Not All Hostess Jobs Are Freelance

This is the most important point of the guide.

Not all hostess assignments can automatically be handled as independent collaborations.

Having a Steuernummer, signing a freelance contract, or issuing an invoice are not enough on their own to prove that the relationship is truly independent.

Authorities mainly assess what actually happens in reality: the level of independence of the person, how the work is organized, the integration into the client’s organization, entrepreneurial risk, and the degree of dependence on instructions received.

According to the Deutsche Rentenversicherung, if the contract states one thing but the work is performed differently, the actual conditions of the activity prevail. The evaluation must always consider the overall context of the individual assignment.

For this reason, Prima Hostess works with professionals who can issue invoices only for assignments that, by their characteristics and manner of execution, can be properly organized as independent collaborations.

The Steuernummer is not requested to transform an employment relationship into a freelance one.

In case of doubt, the client or the collaborator can request an official assessment from the Deutsche Rentenversicherung through the Statusfeststellungsverfahren. This procedure is used to determine whether a person is truly independent or should be considered employed.

• The Steuernummer is a tax number
• The invoice alone does not prove independence
• The contract name is not decisive
• What matters is how the work is actually performed
• Each assignment must be concretely evaluated

Steuer-ID, Steuernummer, and USt-IdNr.: They Are Not the Same Thing

In Germany there are different tax numbers. It's common to get confused.

The Steuer-ID, also called Identifikationsnummer, is the personal tax number. It is usually assigned automatically after your first registration of residence in Germany and remains valid for life.

The Steuernummer is assigned by the Finanzamt in relation to your fiscal or professional activity. It is the number normally used to identify your activity on invoices.

The Umsatzsteuer-Identifikationsnummer, abbreviated as USt-IdNr., is a VAT number mainly used for specific commercial transactions with companies from other European Union countries. Not all hostesses necessarily need it.

• Steuer-ID = identifies you as a person
• Steuernummer = identifies your tax status
• USt-IdNr. = VAT number for certain European transactions

Before Starting: Can You Work Independently in Germany?

Before registering any activity, you must verify that you have the right to work independently in Germany.

If you are a citizen of the European Union, Iceland, Liechtenstein, Norway, or Switzerland, you can generally start a freelance activity in Germany without requiring a specific visa. Tax and administrative obligations still apply, of course.

If you are a citizen of a non-EU country, you must check your residence permit.

A permit that allows you to work as an employee does not necessarily authorize independent work as well.

If you are an international student from a non-EU country, freelance work usually requires authorization from the Ausländerbehörde. The authority also verifies that the work does not interfere with or delay your studies.

Being an Erasmus student alone does not clarify your position. Your citizenship and type of residence permit are especially important.

• EU citizen: usually no specific visa required
• Non-EU citizen: check your residence permit
• Non-EU student: check with the Ausländerbehörde first
• If in doubt: get an official answer before starting

Do You Need to Open a Gewerbe?

Gewerbe is the registration of an independent commercial business.

When you start an independent commercial business, you must normally notify the competent authority in the municipality where your business is based.

For hostess, promotion, and event support activities, you may need to register a Gewerbe. The specific classification may depend on the type of services you offer and the assessment by the competent authority.

The simplest solution is to contact the Gewerbeamt in your municipality and describe exactly what you want to do.

You can write or say:

Ich möchte selbstständig als Hostess, Promoterin und im Eventbereich arbeiten. Muss ich dafür ein Gewerbe anmelden?

Which means:

I would like to work independently as a hostess, promoter, and in the events sector. Do I need to register a Gewerbe?

If the Gewerbe is necessary, the municipality will explain how to complete the registration and what local fee you must pay.

Do not declare yourself a “Freiberuflerin” on your own just because that seems simpler. In case of doubt, let the Gewerbeamt or Finanzamt indicate the correct classification.

How to Request the Steuernummer: Step-by-Step Procedure

Follow these steps in the order indicated.

Step 1: Verify your Anmeldung

If you live in Germany, you must usually have registered your address with the municipality. This registration is called Anmeldung.

After the first registration in Germany, you normally receive your personal Steuer-ID by mail.

Step 2: Check your right to freelance work

If you are not an EU citizen, check your residence permit or confirm with the Ausländerbehörde.

Step 3: Contact the Gewerbeamt

Describe the activity you want to perform. If the Gewerbeamt confirms that a Gewerbeanmeldung is necessary, complete that registration first.

Step 4: Create an account on ELSTER

ELSTER is the official online portal of the German tax authorities.

Creating the account and receiving activation codes may take several days. For this reason, it is advisable not to wait until the last moment.

Step 5: Complete the Fragebogen zur steuerlichen Erfassung

The Fragebogen zur steuerlichen Erfassung is the questionnaire where you inform the Finanzamt that your activity is starting.

The notification of the start of activity usually must be submitted electronically within one month. The paper form is allowed only in particular difficult cases.

In the field for describing the activity, you can use, when it accurately corresponds to the services you will offer, a description like:

Hostess-, Promotion- und Eventdienstleistungen

Which means:

Hostess, promotion, and event services

Always provide truthful and realistic information, including a reasonable estimate of the expected turnover.

Step 6: Wait for the Finanzamt’s response

The Finanzamt will review the data and send you the Steuernummer.

There is no identical or guaranteed processing time for everyone. Timing may depend on the competent Finanzamt, the completeness of information, and any requests for additional documents.

• Anmeldung
• Personal Steuer-ID
• Residence permit check
• Possible Gewerbeanmeldung
• ELSTER account
• Tax questionnaire
• Steuernummer

Kleinunternehmerregelung Explained Simply

While filling out the tax questionnaire, you will likely encounter the term Kleinunternehmerregelung.

It is a simplified VAT regime in Germany.

If you apply this regime and respect the set limits, your services are generally exempt from German VAT. You do not have to add VAT to the fee on your invoice.

Note: this does not mean all your earnings are tax-free.

The Kleinunternehmerregelung concerns VAT. Income tax is a separate matter and depends on your overall income and personal situation.

In the first year you start your activity, the relevant limit is generally 25,000 euros of actual turnover.

In subsequent years, the previous year’s turnover must not have exceeded 25,000 euros and the current year’s turnover must not exceed 100,000 euros. If the current year’s limit is exceeded, the transaction causing the exceedance may already be subject to ordinary VAT rules.

If you are approaching these limits, do not wait until the end of the year: ask the Finanzamt or a tax advisor for guidance before issuing new invoices.

• It is a VAT-related regime
• Not a general tax exemption
• First year: limit usually 25,000 euros
• Following years: 25,000 euros previous year
• Current year: limit 100,000 euros
• If limits exceeded, seek tax advice immediately

How to Prepare an Invoice as a Kleinunternehmer

An invoice must be clear and allow identification of who performed the service, who received it, and the fee due.

German law requires certain minimum information specifically for invoices from Kleinunternehmer.

• Your full name
• Your full address
• Customer’s name and address
• Your Steuernummer, USt-IdNr., or another accepted tax number
• Invoice date
• Description and quantity or duration of the service
• Total fee
• Indication of the exemption for Kleinunternehmer

You can use this phrase:

Steuerbefreiung für Kleinunternehmer gemäß § 19 UStG.

Which means:

VAT exemption for small entrepreneurs under § 19 UStG.

If you correctly apply the Kleinunternehmerregelung, you should not add or separately indicate German VAT.

It is also advisable to include:

• Invoice sequential number
• Date or period of assignment
• IBAN
• Payment deadline
• Reference to contract or project

Always check the data before sending the invoice. An incorrect name, a missing Steuernummer, or a fee different from what was agreed can delay payment.

What to Do After Receiving the Steuernummer

Keep carefully the communication you receive from the Finanzamt.

Update your professional profile and inform the agencies you collaborate with that you hold an independent status and can issue invoices.

This does not automatically guarantee selection, but allows you to be considered also for assignments truly organized as independent collaborations.

Before accepting an assignment, always check the conditions stated in the contract.

• Agreed compensation
• Dates and duration of assignment
• Requested services
• Billing methods
• Payment deadlines
• Possibly reimbursable expenses
• Cancellation conditions
• Responsibilities of the parties

Mistakes to Avoid

The first mistake is confusing the personal Steuer-ID with the activity’s Steuernummer.

The second mistake is thinking that the Steuernummer automatically makes every assignment freelance.

The third mistake is applying the Kleinunternehmerregelung but still adding VAT to the invoice.

The fourth mistake is starting a freelance activity without checking your residence permit.

The fifth mistake is waiting until you are selected for a trade fair to start the procedure. Administrative registrations take time and often cannot be completed in a few days.

The sixth mistake is using information found online without verifying it is up to date. For example, the old 22,000 euro limit for the Kleinunternehmerregelung is no longer current. Today the §19 UStG specifies limits of 25,000 and 100,000 euros, with specific rules for the first year of activity.

• Do not use the Steuer-ID instead of the Steuernummer
• Do not assume every assignment is freelance
• Do not add VAT if properly applying §19 UStG
• Do not ignore your residence permit
• Do not start the process at the last minute
• Do not use outdated tax limits

Frequently Asked Questions

Is the Steuernummer a VAT number?

Not exactly. It is a tax number assigned by the Finanzamt. The USt-IdNr. is the VAT number used mainly for certain European transactions.

Does the Steuernummer automatically allow me to work legally?

No. It allows you to be identified for tax purposes and to issue invoices within a properly registered freelance activity. The legality of the assignment also depends on its actual nature and how it is carried out.

Does Prima Hostess always require the Steuernummer?

No. It is needed for collaborations that can be correctly organized as freelance assignments and that involve issuing an invoice.

Can I open a Steuernummer just to work with Prima Hostess?

A true freelance professional can offer services to other agencies and clients. The tax status belongs to the professional, not to Prima Hostess.

Does having a Steuernummer guarantee more jobs?

No. It allows you to apply for freelance assignments, but selection depends on experience, languages, availability, professionalism, and client requests.

How long does it take to receive it?

There is no guaranteed, uniform deadline for everyone. Start the procedure well in advance.

Can Prima Hostess fill out the forms for me?

Tax registration is a personal matter. Prima Hostess can explain which documents are needed for collaboration, but cannot replace the Finanzamt, Gewerbeamt, Ausländerbehörde, or a tax advisor.

Can I use an Italian VAT number?

International collaborations follow different rules. If you live outside Germany or have a VAT number from another country, get a specific assessment before issuing invoices.

I am an Erasmus student: can I work freelance?

It mainly depends on your citizenship and residence permit. Non-EU students usually need authorization from the Ausländerbehörde to perform freelance work.