ELSTER and the Fragebogen: registering with the German tax office

There is exactly one office every founder in Germany must deal with, whatever their legal form: the Finanzamt (tax office). You register with it by filing the Fragebogen zur steuerlichen Erfassung — the tax-registration questionnaire — through the ELSTER online portal. In return you get your Steuernummer, the business tax number you need before you can legally invoice anyone.

The one deadline to remember

You must submit the Fragebogen within one month of starting your activity. The tax office no longer sends you a reminder — the responsibility is yours. Filing has been online-only since 2021.

You have three ways to file:

• ELSTER directly (elster.de) — free, but in German.
• English-language tools like Sorted, Accountable or Norman, which submit to ELSTER on your behalf.
• A Steuerberater (tax advisor), who files for you.

The postal-code trap

Here's the catch that costs people two weeks: registering on ELSTER requires an activation code sent to you by post. You create an account, request the code, and then wait for the letter to arrive before you can actually log in and file.

So the practical advice is simple: register on ELSTER the day you have your address, not the day you want to file. Start the postal-code clock early so it's not the thing blocking your Steuernummer.

What the Fragebogen asks

The form has roughly eight sections. The exact variant differs (sole trader vs. partnership vs. company), but the spine is the same:

1. Personal data — name, address, date/place of birth, religion (for church tax), your tax ID, marital status.
2. Bank details — account(s) for refunds and SEPA direct debit of taxes.
3. Tax advisor / authorised recipient, if any.
4. The activity — description, start date, business address, and whether it's a trade or a liberal profession.
5. Advance payments — estimated profit for this year and next (this drives your advance income-tax instalments) plus estimated turnover.
6. Profit calculation method — simple cash-basis EÜR (§ 4(3) EStG) or double-entry bookkeeping.
7. VAT — Kleinunternehmer (§ 19 UStG, no VAT) vs. standard taxation; whether you want a VAT ID; actual-receipts vs. accrual accounting.
8. Payroll / further details — if you'll employ staff.

The VAT decision is strategic

Section 7 is the one to think about. As a Kleinunternehmer (§ 19 UStG) you charge no VAT on invoices — simpler, and attractive to consumer clients — but you cannot reclaim the VAT on your own purchases. It's available if your prior-year net turnover was ≤ €25,000 and the current year is expected ≤ €100,000 (2026 figures).

If your clients are businesses (who reclaim VAT anyway) and you have significant VAT-able costs like equipment and software, opting into standard 19% VAT is often the better deal. A B2B consultant usually opts in; a consumer-facing side business often stays Kleinunternehmer.

After you file

Processing typically takes 2–6 weeks. Only once your Steuernummer arrives may you issue invoices. If you requested a USt-IdNr. (VAT ID — the equivalent of India's GSTIN), that comes too, which you'll need for cross-border EU trade.

From here, the rest of the chain depends on your form — see the full roadmap. And remember the Fragebogen sits after your Anmeldung and (for a Gewerbe) your trade registration, so get those done first.

Informational only — not tax advice. Figures are 2026 values and change frequently. Verify on ELSTER or with a Steuerberater before relying on any number.