{"id":12180,"date":"2025-03-06T12:09:12","date_gmt":"2025-03-06T12:09:12","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12180"},"modified":"2025-03-20T13:33:10","modified_gmt":"2025-03-20T13:33:10","slug":"wie-funktioniert-die-elektronische-steuererklaerung-elster-fuer-auslaendische-firmen","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/en\/wie-funktioniert-die-elektronische-steuererklaerung-elster-fuer-auslaendische-firmen\/","title":{"rendered":"How does the electronic tax return (ELSTER) work for foreign companies?"},"content":{"rendered":"<p>ELSTER (<strong data-start=\"104\" data-end=\"137\">Electronic tax return<\/strong>) is the official online portal of the German tax authorities. Foreign companies that are liable for tax in Germany must submit their tax returns <strong data-start=\"301\" data-end=\"329\">electronically via ELSTER<\/strong> submit.<\/p>\n<h2><strong data-start=\"353\" data-end=\"383\">1. who must use ELSTER?<\/strong><\/h2>\n<p data-start=\"386\" data-end=\"462\"><strong data-start=\"388\" data-end=\"449\">All companies that are liable for tax in Germany<\/strong>including:<\/p>\n<ul data-start=\"463\" data-end=\"753\">\n<li data-start=\"463\" data-end=\"525\"><strong data-start=\"465\" data-end=\"523\">Traders &amp; companies based in Germany<\/strong><\/li>\n<li data-start=\"526\" data-end=\"592\"><strong data-start=\"528\" data-end=\"590\">Foreign companies with a permanent establishment in Germany<\/strong><\/li>\n<li data-start=\"593\" data-end=\"693\"><strong data-start=\"595\" data-end=\"658\">Foreign traders with VAT liability in Germany<\/strong> (e.g. Amazon FBA, dropshipping)<\/li>\n<li data-start=\"694\" data-end=\"753\"><strong data-start=\"696\" data-end=\"751\">Companies that employ staff in Germany<\/strong><\/li>\n<\/ul>\n<p data-start=\"755\" data-end=\"950\"><strong data-start=\"758\" data-end=\"770\">Important:<\/strong> Even if your company is not based in Germany but generates sales here, a <strong data-start=\"870\" data-end=\"929\">VAT registration &amp; tax return via ELSTER<\/strong> be necessary.<\/p>\n<h2 data-start=\"755\" data-end=\"950\">2. which tax returns can foreign companies submit via ELSTER?<\/h2>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Tax type<\/strong><\/td>\n<td><strong>Who has to pay them<\/strong><\/td>\n<td><strong>Frequency<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"p1\">Advance sales tax return<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Companies with VAT liability in Germany<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Monthly \/ Quarterly<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"p1\">Annual VAT return<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Companies with VAT liability<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Annually<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"p1\">Income tax registration<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Companies that have employees in Germany<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Monthly<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"p1\">Trade tax return<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Companies with a permanent establishment in Germany<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Annually<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"p1\">Corporate income tax return<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Corporations with registered office in Germany<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Annually<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"p1\">Income tax return<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Sole proprietorship or freelancer with tax liability in Germany<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Annually<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong data-start=\"1762\" data-end=\"1771\">Tip:<\/strong> If your company is located in Germany <strong data-start=\"1810\" data-end=\"1871\">is only subject to VAT, but has no registered office<\/strong>you only have to use the <strong data-start=\"1890\" data-end=\"1937\">Advance VAT return &amp; annual return<\/strong> deliver.<\/p>\n<h2 data-start=\"1955\" data-end=\"2032\"><strong data-start=\"1958\" data-end=\"2030\">3. registration with ELSTER for foreign companies<\/strong><\/h2>\n<p data-start=\"2033\" data-end=\"2090\">To use ELSTER, you must first register.<\/p>\n<p data-start=\"2092\" data-end=\"2136\"><strong data-start=\"2095\" data-end=\"2134\">Step 1: Registration on ELSTER<\/strong><\/p>\n<ol data-start=\"2137\" data-end=\"2589\">\n<li data-start=\"2137\" data-end=\"2211\">Visit the ELSTER website: \ud83c\udf10 <a href=\"https:\/\/www.elster.de\" target=\"_new\" rel=\"noopener\" data-start=\"2171\" data-end=\"2209\">www.elster.de<\/a><\/li>\n<li data-start=\"2212\" data-end=\"2257\">Click on <strong data-start=\"2226\" data-end=\"2255\">\"Create user account\"<\/strong><\/li>\n<li data-start=\"2258\" data-end=\"2314\">Select the option <strong data-start=\"2278\" data-end=\"2296\">\"Organization\"<\/strong> for companies<\/li>\n<li data-start=\"2315\" data-end=\"2379\">Enter your <strong data-start=\"2328\" data-end=\"2356\">Tax number &amp; tax ID<\/strong> (if available) to<\/li>\n<li data-start=\"2380\" data-end=\"2494\">Choose a <strong data-start=\"2393\" data-end=\"2417\">Certificate procedure<\/strong> (e.g. ELSTER certificate, software certificate, USB stick or card reader)<\/li>\n<li data-start=\"2495\" data-end=\"2589\">Receive by mail a <strong data-start=\"2521\" data-end=\"2541\">Activation code<\/strong> (only for companies based in Germany)<\/li>\n<\/ol>\n<p data-start=\"2591\" data-end=\"2657\"><strong data-start=\"2594\" data-end=\"2655\">Step 2: If you do not have a registered office in Germany<\/strong><\/p>\n<ul data-start=\"2658\" data-end=\"2913\">\n<li data-start=\"2658\" data-end=\"2787\">If your company <strong data-start=\"2683\" data-end=\"2713\">does not have a German address<\/strong>you need a <strong data-start=\"2733\" data-end=\"2758\">German tax number<\/strong> from the responsible tax office.<\/li>\n<li data-start=\"2788\" data-end=\"2913\">If you are only liable for VAT, you can apply directly to the <strong data-start=\"2858\" data-end=\"2897\">Federal Central Tax Office (BZSt)<\/strong> register.<\/li>\n<\/ul>\n<p data-start=\"2915\" data-end=\"2986\"><strong data-start=\"2918\" data-end=\"2984\">Step 3: Activate ELSTER account &amp; fill out tax forms<\/strong><\/p>\n<ul data-start=\"2987\" data-end=\"3196\">\n<li data-start=\"2987\" data-end=\"3075\">After registering, you can log in with your <strong data-start=\"3038\" data-end=\"3063\">Certificate or login<\/strong> log in.<\/li>\n<li data-start=\"3076\" data-end=\"3131\">Select the appropriate tax form and fill it out.<\/li>\n<li data-start=\"3132\" data-end=\"3196\">Send the tax return <strong data-start=\"3160\" data-end=\"3176\">electronic<\/strong> to the tax office.<\/li>\n<\/ul>\n<p data-start=\"3198\" data-end=\"3354\"><strong data-start=\"3201\" data-end=\"3210\">Tip:<\/strong> If your company does not have a German address, a <strong data-start=\"3271\" data-end=\"3313\">Tax advisor or a fiscal representative<\/strong> take over the registration for you.<\/p>\n<h2 data-start=\"3361\" data-end=\"3432\"><strong data-start=\"3364\" data-end=\"3430\">4. advance VAT return for foreign companies in ELSTER<\/strong><\/h2>\n<ul data-start=\"3433\" data-end=\"3883\">\n<li data-start=\"3433\" data-end=\"3599\">If you are a <strong data-start=\"3448\" data-end=\"3519\">you are a foreign company liable for VAT in Germany<\/strong>you must use the <strong data-start=\"3534\" data-end=\"3563\">Advance sales tax return<\/strong> electronically via ELSTER.<\/li>\n<li data-start=\"3600\" data-end=\"3883\">The <strong data-start=\"3606\" data-end=\"3640\">Maturity depends on turnover<\/strong>:\n<ul data-start=\"3646\" data-end=\"3883\">\n<li data-start=\"3646\" data-end=\"3722\"><strong data-start=\"3648\" data-end=\"3661\">Monthly<\/strong> for companies with more than \u20ac 7,500 VAT per year<\/li>\n<li data-start=\"3725\" data-end=\"3810\"><strong data-start=\"3727\" data-end=\"3746\">Quarterly<\/strong> for companies with less than \u20ac 7,500 VAT per year<\/li>\n<li data-start=\"3813\" data-end=\"3883\"><strong data-start=\"3815\" data-end=\"3827\">Annually<\/strong> for small businesses or companies with low turnover<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-start=\"3885\" data-end=\"3917\"><strong data-start=\"3888\" data-end=\"3915\">How does this work in ELSTER?<\/strong><\/p>\n<ol data-start=\"3918\" data-end=\"4097\">\n<li data-start=\"3918\" data-end=\"3946\"><strong data-start=\"3921\" data-end=\"3934\">Log in<\/strong> in ELSTER<\/li>\n<li data-start=\"3947\" data-end=\"4002\"><strong data-start=\"3950\" data-end=\"4000\">Select the \"Advance sales tax return\" form<\/strong><\/li>\n<li data-start=\"4003\" data-end=\"4070\"><strong data-start=\"4006\" data-end=\"4025\">Make entries<\/strong> (sales tax, input tax, differential amount)<\/li>\n<li data-start=\"4071\" data-end=\"4097\"><strong data-start=\"4074\" data-end=\"4095\">Check &amp; send<\/strong><\/li>\n<\/ol>\n<p data-start=\"4099\" data-end=\"4222\"><strong data-start=\"4102\" data-end=\"4114\">Important:<\/strong> If you have the <strong data-start=\"4128\" data-end=\"4173\">Do not submit your pre-registration in time<\/strong>threaten <strong data-start=\"4182\" data-end=\"4219\">Late payment surcharges &amp; penalties<\/strong>.<\/p>\n<h2 data-start=\"4229\" data-end=\"4313\"><strong data-start=\"4232\" data-end=\"4311\">5. ELSTER for foreign online merchants (e.g. Amazon FBA, eBay, Shopify)<\/strong><\/h2>\n<p data-start=\"4314\" data-end=\"4469\">If you are a <strong data-start=\"4327\" data-end=\"4387\">foreign trader sells goods to German customers<\/strong>you are obliged to <strong data-start=\"4415\" data-end=\"4466\">calculate &amp; pay German sales tax<\/strong>.<\/p>\n<p data-start=\"4471\" data-end=\"4515\"><strong data-start=\"4471\" data-end=\"4513\">Options for VAT reporting:<\/strong><\/p>\n<ul data-start=\"4516\" data-end=\"4728\">\n<li data-start=\"4516\" data-end=\"4619\"><strong data-start=\"4518\" data-end=\"4551\">OSS procedure (One-Stop-Shop)<\/strong> \u2192 If you only sell goods from an EU country to Germany<\/li>\n<li data-start=\"4620\" data-end=\"4728\"><strong data-start=\"4622\" data-end=\"4662\">Direct registration in Germany<\/strong> \u2192 If you store goods in Germany (e.g. via Amazon FBA)<\/li>\n<\/ul>\n<p data-start=\"4730\" data-end=\"4998\"><strong data-start=\"4733\" data-end=\"4766\">Important steps for ELSTER:<\/strong><br data-start=\"4766\" data-end=\"4769\" \/>- Register your company for the <strong data-start=\"4808\" data-end=\"4842\">German sales tax (VAT ID)<\/strong><br data-start=\"4842\" data-end=\"4845\" \/>- Carry out the monthly or quarterly <strong data-start=\"4886\" data-end=\"4915\">Advance sales tax return<\/strong> in ELSTER through<br data-start=\"4931\" data-end=\"4934\" \/>- Reiche the <strong data-start=\"4947\" data-end=\"4979\">Annual VAT return<\/strong> electronically<\/p>\n<p data-start=\"5000\" data-end=\"5188\"><strong data-start=\"5003\" data-end=\"5012\">Tip:<\/strong> If you are not familiar with ELSTER, you can use tools such as <strong data-start=\"5075\" data-end=\"5108\">Hellotax, Taxdoo or Avalara<\/strong> which automatically submit your VAT returns via ELSTER.<\/p>\n<p data-start=\"5000\" data-end=\"5188\">","protected":false},"excerpt":{"rendered":"<p>ELSTER (Elektronische Steuererkl\u00e4rung) ist das offizielle Online-Portal der deutschen Finanzverwaltung. Ausl\u00e4ndische Unternehmen, die in Deutschland steuerpflichtig sind, m\u00fcssen ihre Steuererkl\u00e4rungen elektronisch \u00fcber ELSTER einreichen. 1. Wer muss ELSTER nutzen? Alle [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22,187],"tags":[],"class_list":["post-12180","post","type-post","status-publish","format-standard","hentry","category-buerokratie-und-behoerdenwege-fuer-unternehmen","category-wie-funktioniert-die-elektronische-steuererklaerung-elster-fuer-auslaendische-firmen"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12180","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/comments?post=12180"}],"version-history":[{"count":2,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12180\/revisions"}],"predecessor-version":[{"id":12448,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12180\/revisions\/12448"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/media?parent=12180"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/categories?post=12180"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/tags?post=12180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}