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Germany - VAT submission guide

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 �� 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. �� 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. �� 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 would only be possible at considerable financial expense or the taxpayer, according to their individual knowledge and abilities, is not able to use remote data transmission.

Can an agent submit a VAT return on behalf of the business?	Yes, an agent can submit a VAT return on behalf of a