Tax registration questionnaire: ELSTER and what to enter

The tax registration questionnaire is your first structured report to the tax office. It does not replace trade registration or the income tax return in the following year. The office uses it to decide VAT liability, small business status, and how often you file VAT pre-returns.

Without a processed questionnaire you usually get no tax number for invoices. Advisors can prepare it for clients. On your own it goes via ELSTER with certificate or ELSTER login depending on your tax office procedure.

Personal data and address are mandatory. You describe the activity with keywords that match Gewerbe or Freiberuf. Fiscal year and start date must match your registration. For VAT you choose small business under § 19 UStG or standard taxation. Limits are 25,000 EUR in the prior year and 100,000 EUR in the current calendar year.

You state expected revenue and profit. Estimates may change. Large underestimates can lead to more frequent pre-returns. Bank details and further premises belong here. Co-founders and companies have extra forms.

For new founders the law generally requires monthly VAT pre-returns in the founding year and the following year. A transition period allowed quarterly filing under conditions. From 2027 monthly filing may apply again unless extended. Check current law before you enter deadlines in your calendar.

Jupiter ERP supports ongoing receipt capture and reports. Filing to ELSTER is via your tax advisor or a connected process. Free covers five invoices per month. For higher volume or quotes, switch to a paid plan.

Underestimated revenue leads to more frequent pre-returns or back payments. Exaggerated profit expectations can raise advance payments. Realistic mid-range figures with a short note to your advisor beat extremes.

Choosing small business despite planned investments with high input VAT hurts cash flow from incoming invoices. Standard taxation without input VAT from receipts makes little economic sense.

If bank accounts change, notify the tax office. Invoices with old IBAN confuse payers. Update the change in Jupiter ERP too.

The tax office sends a notice with tax number. VAT ID follows under standard taxation or if you applied. Store both numbers in Jupiter ERP company data. Then mandatory invoice fields match.

If activity or revenue changes strongly, notify the tax office. Switching from small business to standard VAT affects invoices and input VAT. Plan the switch with your advisor and adjust taxation type in the tool.