In general

The tax authority’s Elster service portal (ELSTER) and the BZSt online portal (BOP) are available to you for transmitting the RS (available in German language only).

When sending data on call-off stocks (Section 6b UStG), please note the information in the "Call-off stock regulation" section. Unfortunately, it is not yet possible to send this via ELSTER or BOP at present.

Registration

In order to use ELSTER or BOP, it is necessary to register once and set up a user account. If you already have a user account you can use this to submit the RS; it is not necessary to set up another account.

In ELSTER you can fill out the form for the RS directly and send it to the BZSt electronically.

If using BOP, it is necessary to sign up for the RS technical process in addition to registering.

Reporting items - entry options

Online forms for transmittig the RS electronically are available to you on ELSTER and BOP. Using this form, RSs with a maximum of 1,500 reporting items can be sent electronically.

Individual entry

You can enter the individual reporting items manually in the online form.

CSV file

Alternatively, the reporting items can also be recorded offline in CSV files and then imported to the online form.

A CSV file is a text file that is structured according to certain specifications and can be created on all platforms. This makes it possible to prepare data from existing backend systems – such as your accounting program – for import into the online form.

Detailed information on the import function and the structure of the CSV file can be found in the online form.

Links (available in German language only)