Registering a GmbH or UG with the Tax Office: Tax Registration via ELSTER

After entry in the commercial register, the GmbH or UG must be registered for tax purposes, in practice via ELSTER. A notification period of one month from the notifiable event generally applies, which is why ELSTER registration and preparation pay off early.

At a glance

The official process is called tax registration and runs via the tax registration questionnaire in ELSTER.
The start of business must generally be notified to the tax office within one month of taking up the activity.
The result is, among other things, the tax number as well as clarification of VAT, payroll tax where applicable and advance tax payments.
The tax office in whose district the place of management is located is generally responsible. This means the place where the key business decisions are taken.

When must the GmbH or UG be registered for tax purposes?

With entry in the commercial register, the GmbH or UG comes into existence as such. With tax registration, the tax office receives the details it needs to tax the company. On the basis of these details, the tax office can register the company for tax purposes and assign it a tax number.

For the tax registration questionnaire, the start of business or the taking up of the activity is decisive. In addition, corporations must also notify certain other changes within one month under Section 137 of the Fiscal Code (AO), such as acquiring legal capacity, relocating the registered office or dissolution. The questionnaire must be submitted unprompted within the statutory period, even if the tax office is in some cases already informed via the trade registration.

How tax registration via ELSTER works

The right questionnaire

For the GmbH or UG, the tax registration questionnaire “Formation of a corporation or cooperative” is the right route. The official ELSTER information on starting a business provides an overview of the process.

Access to Mein ELSTER is required for submission. An existing user account can be used. If no suitable access is available yet, registration should be started early. Depending on the registration method, activation takes place by email, by post or via online identification. You can get started via the ELSTER registration.

These details and documents are needed

Collect the most important details and documents in advance. This makes completion easier and reduces interruptions. In most cases, the questionnaire asks for the following details:

company name, registered office and place of management
legal form and formation data
details of management and shareholders
description of the activity
financial year and start of the activity
expected turnover and results
bank details
VAT details
Payroll tax: details of employees and the expected payroll tax, if employees are already employed or are to be hired shortly
where applicable, details of tax representation and powers of attorney

Particularly helpful are the articles of association or model protocol, the formation deed and, where already available, the commercial register data. You should have the register extract or the notice of registration in the commercial register to hand. Depending on the specific arrangement, the tax office may request further proof, for example proof of contributions in kind in a formation in kind.

What happens after submission

Once the questionnaire has been sent, the tax office checks the details. Processing time can vary considerably depending on the tax office, workload and the extent of any queries. There is no reliable general processing period.

After the check, the tax office notifies the company of a tax number. It is needed in particular for tax returns and regularly also as a mandatory detail on invoices, unless a VAT ID is used instead.

The tax office checks the VAT details. These include, among other things, the expected turnover, the application of the small business rule, the advance return period and, where applicable, an application for taxation on receipts. Advance tax payments may also result from the details.

If needed, the VAT ID is added. A VAT ID is needed above all for certain supplies or services within the European Union. For purely domestic business between companies, it is not required merely because it is B2B business. However, it can be used on invoices instead of the tax number. The VAT ID is issued by the Federal Central Tax Office and can already be applied for in the tax registration questionnaire in the case of a new formation.

If first invoices are due before a tax number or VAT ID is available, the specific procedure should be agreed with your tax adviser. What matters are the statutory mandatory details on the invoice, not its amount.

Typical mistakes in tax registration

ELSTER access or questionnaire not clarified in time

If ELSTER access is set up too late or the wrong questionnaire is chosen, unnecessary time pressure arises. Set up access to Mein ELSTER early and check before starting that you are using the questionnaire for corporations.

Estimates and VAT details not plausible

Turnover and profit estimates are forecasts, not commitments. Estimate turnover and results realistically and plausibly. If expectations change significantly later, the advance payments can be adjusted.

Misjudgements easily happen with the VAT details because their consequences for invoices, input tax deduction and returns are not always immediately apparent. Base the details on the specific business model and the planned turnover. In case of uncertainty, the tax classification should be checked professionally.

Inconsistent master data

Differing details on the company name, address or commercial register data can trigger queries. Take the company name, registered office and commercial register data from the register and use the address and contact details consistently throughout the questionnaire.

What costs arise?

Submitting the questionnaire itself is free of charge, unlike trade registration, for example. Costs can arise from voluntarily engaged tax advice or accounting software used.

Determine from the outset how receipts, invoices and tax-relevant documents are to be filed.

Which further obligations may be pending in parallel?

Alongside tax registration, further steps are often pending after formation. They do not necessarily follow only after the tax number has been issued, but can be handled in parallel:

report the beneficial owners in the transparency register
have the business account for the UG or GmbH fully activated, including the documents for the identity check
carry out trade registration after formation, if not yet done
define internal processes: invoices, mandatory details and responsibilities

For social security notifications, a company number (Betriebsnummer) is additionally needed when employing staff. This is applied for separately via the Federal Employment Agency.

Back to the Founders Plus overview

Next step after formation

We support you in implementing the steps after formation with legal certainty and without unnecessary queries. Arrange a notary appointment to plan the further process in a structured way.

Frequently asked questions about registering with the tax office

Can I use an existing ELSTER user account for the GmbH or UG?

An existing ELSTER user account can generally be used to submit the questionnaire. If no access is available yet, various registration routes are available depending on your personal situation. If a restricted user account with only an email address was used initially, the functions of a full user account can be activated after the tax number has been issued.

Do I need a VAT identification number (VAT ID)?

A VAT ID is needed in particular for certain supplies and services within the European Union. For exclusively domestic B2B business, it is not required merely because of the business customer. In the case of a new formation, it can be applied for in the tax registration questionnaire.

Are the tax number and VAT ID the same thing?

No. The tax number is issued by the competent tax office and serves to process the company’s tax affairs. The VAT ID is issued by the Federal Central Tax Office. It is used above all for certain transactions within the European Union and can be stated on invoices instead of the tax number.

What applies if the first invoice is due but no tax number is available yet?

Invoices must contain the statutory mandatory details. In principle, this includes the tax number or the VAT ID. If neither of these numbers is available yet, the specific procedure should be checked for tax purposes. The competent tax office can answer questions about the procedure.

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Notarial support with registering at the tax office

Registering with the tax office turns the “registered” GmbH or UG into a company that can also make a clean start for tax purposes.

We support you in bundling the necessary information and documents clearly and in structuring the process so that responsibilities, deadlines and proof remain traceable. That way, you create a reliable framework early on for the operational start and ongoing bookkeeping.