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From 01/01/2013, the following tax returns can only be submitted electronically with authentication (= transmission with security certificate): the advance VAT return, the application for a permanent filing extension, and the registration of the special VAT advance payment (and incidentally also the payroll tax return). What do you need to do? You must register in the ELSTER online portal at www.elsteronline.de. From 01/01/2013, no submissions will be possible without registration. Please note that this obligation already applies to the tax returns for December 2012, as these are not submitted until January or February 2013. If registration has not been completed and the tax return is therefore submitted late to the tax office, you must expect a late-filing surcharge to be assessed. So register in good time, as the registration process can take up to 14 days.
Frequently asked questions
Frequently asked questions
Which tax filings require authenticated electronic transmission as of 01/01/2013?
As of 01/01/2013, the preliminary VAT return, the application for a permanent filing extension, the registration of the VAT special advance payment, and the payroll tax return must be transmitted electronically with a security certificate (authentication). Transmission without registration is no longer possible.
Where do I need to register for the authenticated transmission of tax returns?
Registration is carried out via the ELSTER online portal at www.elsteronline.de. There, the required security certificate for authenticated transmission is generated.
Are the tax returns for December 2012 already subject to the authentication requirement?
Yes. Since the tax returns for December 2012 are not transmitted until January or February 2013, they are already subject to the mandatory authenticated transmission. Timely registration is therefore essential.
What are the consequences of failing to register for electronic tax filing?
If a tax return is submitted to the tax office late due to missing registration, a late-filing surcharge may be imposed. Since the registration process can take up to 14 days, you should register in good time.
How long does registration on the ELSTER online portal take?
The registration process on the ELSTER online portal can take up to 14 days. For this reason, registration should be initiated well before the first submission.