UUÂãÁÄÖ±²¥

Home / Tolley's EU and Global VAT / VAT submission guides / Germany - VAT submission guide
Commentary

Germany - VAT submission guide

VAT submission guides

Updated by Marco Herrmann, PKF Fasselt Partnerschaft mbB

How are VAT returns submitted to the tax authorities?VAT returns in Germany must be submitted electronically via the ELSTER online portal:
www.elster.de/elsterweb/infoseite/leichte_sprache
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
An electronic certificate is required for authenticated transmission, which a business will receive after registering at the website above. Registration with the ELSTER portal may take up to two weeks.
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
Details of software products that are compatible with the ELSTER portal are available at:
www.elster.de/elsterweb/softwareprodukt
Can a business submit paper VAT returns?Paper VAT returns are only accepted in exceptional cases, at the tax office's discretion.
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
The tax office may, upon request, waive the requirement to submit electronic returns in order to avoid undue hardship. This is particularly the case if electronic transmission

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial

Web page updated on 24 Aug 2024 15:47