Businessman

General Information

You have various options to submit your applications and reports electronically via the Internet to the Federal Central Tax Office (BZSt). Electronic data communication requires a registration at the BOP for the authenticated transmission of the forms (BOP) or for mass data (ELMA5).

Please note that in addition to the registration at the BOP, an application for the activation of the ELMA5 procedure of the BZSt is required for the authenticated transmission of your mass data.

My BOP

The online portal of the BZSt allows you to submit your tax data in a national and international context completely paperless. All you need is a BZSt number to start registering in the BOP.

The use of the BOP is only possible after registration with an electronic certificate: to the registration

Information

Special services of the BOP

In the BOP, the following forms and services are of particular interest to businessmen:

  • Application for VAT / VAT refund
  • Church tax on capital gains
  • Transmission of data on the CRS or FATCA agreement
  • Tax declaration for the procedure Mini-One-Stop-Shop
  • Transmitting tax return for the OSS Union regulation - for tax periods from Q3 2021
  • Tax declaration for VAT on e-Services
  • Transmitting tax return for the OSS non-Union regulation - for tax periods from Q3 2021
  • Sending of the tax return for the special arrangement IOSS
  • Issuance of a certificate for post universal services
  • Summary message
  • Request for activation for participation in the ELMA5 procedure of the BZSt (transmission of mass data for various specialized procedures)

Further information can be found on the BZSt website www.bzst.de .

Process of electronic data communication

For a paperless delivery (authenticated transfer) a free and one-off registration in the BOP is necessary. At the beginning of the registration you will be asked for a BZSt number and a secret value. This is available on request from your specialist department of the BZSt. After registration, you will receive a certificate that allows you to electronically send your applications and notifications without a signature.

Please note that in addition to the registration in the BOP, an application for the activation of the ELMA5 procedure of the BZSt is required for the authenticated transmission of your mass data.

Benefits and advantages of electronic delivery

  • Transfer of data from previous data transfers (does not apply to all forms)
  • Use a mailbox feature to display messages
  • Use of profiles
  • various plausibility checks before the transmission

Legal regulations

Information on legal obligations and regulations can be found at legal .