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. Finovo connects directly to the ELSTER API so you can submit without logging into the portal manually.
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 €7,500 must file a Umsatzsteuervoranmeldung each calendar month.
Quarterly filers
10th of the month after each quarter
Businesses with VAT ≤ €7,500 may file quarterly. Q1 → 10 April, Q2 → 10 July, Q3 → 10 October, Q4 → 10 January.
Annual returns
31 July (solo) / 28 Feb (with advisor)
The Umsatzsteuerjahreserklärung and income/corporate tax return are due 31 July if filed personally. With a Steuerberater, the deadline extends to 28 February of the following year.
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 (turnover ≤ €22,000 in the prior year) are VAT-exempt but typically still file an annual Umsatzsteuererklärung to confirm their exempt status.
What ELSTER-compatible software must do
Direct ELSTER API connection
Software must connect to ELSTER via the official API — no manual portal login. Finovo submits Voranmeldungen and annual returns directly without redirecting you to elster.de.
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: 10 years for accounting records.
ZUGFeRD / XRechnung e-invoicing
German e-invoicing mandates ZUGFeRD or XRechnung format. Public-sector suppliers must use XRechnung; B2B private-sector mandates are rolling out 2026–2027. 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?
Finovo connects directly to the ELSTER API for Umsatzsteuervoranmeldungen, exports DATEV files for your Steuerberater, and generates ZUGFeRD/XRechnung invoices — alongside UK MTD and French TVA in the same workspace.
ELSTER — frequently asked questions
- Do I need my own ELSTER account if I use accounting software?
- No. If you use ELSTER-certified software like Finovo, the software connects to ELSTER using its own certificate via the ELSTER API. You do not need to register at elster.de or manage your own ELSTER certificate.
- What is a Dauerfristverlängerung?
- A Dauerfristverlängerung is a permanent one-month extension for Umsatzsteuervoranmeldungen. You apply once (form USt 1 H) and make an advance payment of 1/11 of the prior year's VAT liability. 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 turnover was ≤ €22,000 in the prior year and you expect ≤ €50,000 this year, you can apply the Kleinunternehmerregelung and charge no VAT. You typically still file an annual Umsatzsteuererklärung to confirm your exempt status, but no monthly Voranmeldungen are required.
- 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 Finovo submit to ELSTER directly?
- Yes. Finovo submits Umsatzsteuervoranmeldungen and other ELSTER returns directly via the ELSTER API. You do not need to visit the portal or manage your own certificate. Submissions are confirmed in your Finovo workspace with a status receipt from the Finanzamt.
File ELSTER returns without leaving your books
Finovo submits directly to ELSTER, exports DATEV files for your Steuerberater, generates ZUGFeRD/XRechnung invoices and keeps GoBD-compliant records — alongside UK and French compliance.