A client in Germany asked for my VAT number: what do I give them?
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Short answer
An Indian freelancer or agency billing a German business normally has no EU VAT number to give: tell the client you are established in India and not VAT-registered in the EU, and give your GSTIN if you have one.13 The EU's own guidance says a business buying services from outside the EU usually pays the VAT itself under the reverse charge, at its own country's rate.1 Your invoice is an Indian export invoice, without GST under a Letter of Undertaking if you are registered.23
German businesses check their suppliers' VAT details as a matter of routine, so a Berlin startup's accounts team may ask an Indian copywriter, developer or video editor for a "USt-IdNr." (VAT number). The honest answer is usually that you do not have one, and that is expected.
What do I tell the client?
Tell the client that you are established in India, are not registered for VAT in the EU and therefore have no EU VAT identification number. If you are registered under Indian GST, give your GSTIN and your business address in India. Ask the client for its legal name and address, which rule 46 requires on an export invoice; many German clients also want their own VAT number shown.3
Who pays VAT on my service in Germany?
Usually the German business does. The EU's guidance for businesses says that when an EU business buys services from a supplier outside the EU, it should usually pay VAT at the rate of its own country through the reverse charge procedure, and can usually deduct it.1 You do not add German VAT.
That changes for some services sold to consumers. The same guidance says electronic services to consumers are taxed in the customer's country, so a course or app sold to German individuals needs separate checking.1
What goes on my invoice from the Indian side?
If you are GST-registered and export under a Letter of Undertaking, rule 46 of the CGST Rules requires the export endorsement and the recipient's name, address and country of destination.3 Section 2(6) of the IGST Act decides whether the supply is an export: client located in Germany, place of supply outside India, payment in convertible foreign exchange.2 See the export invoice format. If you are not registered under GST, you simply invoice without tax.
What RBI and tax steps follow?
File an Export Declaration Form with your bank within 30 days from the end of the invoice month, or for non-software services on or before the payment date.4 Collect the euros within nine months of the invoice date.5 Germany's tax on your fee is not something this page covers; if the client mentions withholding, see foreign withholding tax and confirm the treaty position with a chartered accountant.
How did we verify this?
We checked this page against the sources below on 28 October 2026. Read our methodology or report an error.
- [1]European Union, Your Europe: Cross-border VAT rules for services (checked 28 October 2026)
- [2]CBIC: IGST Act, 2017, section 2 (definitions), clause (6)
- [3]CGST Rules, 2017 (consolidated as of 24 September 2021), rule 46 (tax invoice contents and export endorsement), CBIC
- [4]RBI: Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification No. FEMA 23(R)/2026-RB, amended up to 22 September 2026 (regulation 3)
- [5]RBI: Notification No. FEMA 23(R)/(1)/2026-RB dated 22 September 2026 (amendment to regulation 5)
Frequently asked questions
Is my GSTIN the same as a VAT number?+
No. A GSTIN is an Indian GST registration. It identifies you to Indian tax authorities and can go on your invoice, but it is not an EU VAT identification number.
Should I charge German VAT on my invoice?+
Normally not for a business client. The EU says a business buying services from outside the EU usually pays the VAT itself through the reverse charge.1
What if my German client is an individual, not a business?+
Different rules can apply. The EU says telecommunications, broadcasting and electronic services sold to consumers are taxed in the customer's country, so check before selling digital services to EU consumers.1
This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.
Keep reading
What should an export of services invoice contain under GST?
The fields an export of services invoice needs under Rule 46 of the CGST Rules, the LUT endorsement wording, currency, numbering and a sample layout.
InvoicingWhat should an Indian freelancer's invoice to a foreign client include?
A field-by-field invoice template for Indian freelancers billing foreign clients, for both GST-registered and unregistered freelancers, with the rule 46 export wording.
GSTHow does GST apply to export of services from India?
How GST works when you bill a foreign client from India: the five export conditions, LUT vs IGST refund, records to keep, payment deadlines and mistakes.
GSTHow do you file an LUT for export of services on the GST portal?
Step-by-step guide to filing a Letter of Undertaking in FORM GST RFD-11 for export of services: eligibility, validity, late filing and the ARN on invoices.