German tax filing
ELSTER — complete guide for businesses filing German VAT & income tax
ELSTER is Germany's mandatory e-filing portal for VAT (Umsatzsteuervoranmeldung), income tax and corporate tax. Here is what every business operating in Germany needs to know — and what compliant software must do.
What is ELSTER?
ELSTER (Elektronische Steuererklärung) is Germany's official online portal for submitting VAT pre-declarations and tax returns to the Finanzamt. Most obligations — Umsatzsteuervoranmeldung (VAT pre-return), Körperschaftsteuererklärung (corporate tax) and Lohnsteueranmeldung (payroll tax) — must be filed electronically via ELSTER or ELSTER-certified accounting software. Marchant does not submit to ELSTER today — direct ELSTER API filing is part of the German launch planned for 2028. Until then this guide is here to explain the regime, not to file it for you.
Key ELSTER filing deadlines
Most VAT obligations run monthly or quarterly. A Dauerfristverlängerung (permanent deadline extension) shifts all deadlines by one calendar month.
Monthly filers
10th of the following month
Businesses whose VAT liability in the prior year exceeded €9,000 must file a Umsatzsteuervoranmeldung each calendar month.
Quarterly filers
10th of the month after each quarter
Businesses with VAT ≤ €9,000 may file quarterly. Q1 → 10 April, Q2 → 10 July, Q3 → 10 October, Q4 → 10 January. Below €2,000 the Finanzamt can waive Voranmeldungen altogether.
Annual returns
31 July (solo) / 1 Mar 2027 for 2025 (advisor)
The Umsatzsteuerjahreserklärung and income/corporate tax return are due 31 July if filed personally. With a Steuerberater, § 149 AO extends the deadline to the last day of February of the second year after the tax year. For tax year 2025 that falls on a Sunday, so the deadline moves to Monday 1 March 2027.
Who must file via ELSTER?
VAT-registered businesses (Umsatzsteuerpflichtige)
All GmbH, AG, sole traders (Einzelunternehmer) and partnerships subject to VAT must file monthly or quarterly Voranmeldungen and an annual Umsatzsteuerjahreserklärung via ELSTER or ELSTER-certified software.
Sole traders (Einzelunternehmer)
Selbstständige with taxable turnover must file Voranmeldungen and submit an annual EÜR (Einnahmenüberschussrechnung) as part of their Steuererklärung via ELSTER.
Employers
Employers must submit a monthly Lohnsteueranmeldung via ELSTER for each payroll run, confirming the payroll tax (Lohnsteuer) deducted and paid for the period.
Kleinunternehmer (small business exemption)
Businesses under the Kleinunternehmerregelung (net turnover ≤ €25,000 in the prior year and ≤ €100,000 in the current one) are VAT-exempt. Since tax year 2024 they file neither Voranmeldungen nor an annual Umsatzsteuererklärung unless the Finanzamt asks.
What ELSTER-compatible software must do
Direct ELSTER API connection
Software must connect to ELSTER via the official API — no manual portal login. This is what the 2028 German launch is being built to do; Marchant does not submit to ELSTER today.
GoBD-compliant record-keeping
Records must be immutable, timestamped and stored with a full audit trail in compliance with GoBD (Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern). Retention since 1 January 2025: 8 years for accounting vouchers — invoices, receipts, bank statements — and 10 years for books, annual accounts and inventories.
ZUGFeRD / XRechnung e-invoicing
German e-invoicing mandates ZUGFeRD or XRechnung format. Public-sector suppliers must use XRechnung. Every German business has had to be able to receive B2B e-invoices since 1 January 2025. Issuing them is mandatory from 1 January 2027 above €800,000 prior-year turnover, and from 1 January 2028 for everyone else. Software must generate both formats.
DATEV export for your Steuerberater
Most German tax advisors use DATEV. Software should export DATEV-compatible files (Buchungsstapel, Kontenliste, offene Posten) so your Steuerberater can import without re-keying data.
Already using ELSTER-compatible software?
ELSTER submission, DATEV export and ZUGFeRD/XRechnung invoicing are what the German launch is being built to cover. Germany is planned for 2028 — Marchant files UK VAT to HMRC today.
ELSTER — frequently asked questions
- Do I need my own ELSTER account if I use accounting software?
- No — but not because of Marchant. ELSTER-certified software connects using its own certificate via the ELSTER API, and Marchant will work that way from the 2028 German launch. Until then you file through software that is certified today.
- What is a Dauerfristverlängerung?
- A Dauerfristverlängerung is a permanent one-month extension for Umsatzsteuervoranmeldungen. You apply once (form USt 1 H). Monthly filers must also pay a Sondervorauszahlung of 1/11 of the prior year's VAT liability; quarterly filers get the extension with no advance payment at all. Monthly filers then have until the 10th of the second following month; quarterly filers gain one extra month.
- What is the Kleinunternehmerregelung and does it affect my ELSTER obligations?
- If your net turnover was ≤ €25,000 in the prior year and stays ≤ €100,000 in the current one, you can apply the Kleinunternehmerregelung and charge no VAT. The €100,000 limit is a hard cap, not a forecast — the exemption ends mid-year the moment you cross it. Since tax year 2024 you file neither monthly Voranmeldungen nor an annual Umsatzsteuererklärung, unless the Finanzamt asks for one.
- What is the difference between EÜR and Bilanz for annual accounts?
- The EÜR (Einnahmenüberschussrechnung) is a simplified cash-basis income statement for sole traders and small partnerships below the bookkeeping threshold (turnover > €800,000 or profit > €80,000). Above those thresholds, full double-entry bookkeeping and a Bilanz (balance sheet) are required.
- Does Marchant submit to ELSTER directly?
- Not yet. ELSTER submission is part of the German launch planned for 2028. This guide explains how the ELSTER API and certificate model work so you know what to expect; Marchant does not submit to ELSTER today.
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