Your Finanzamt will ask you to initially submit monthly VAT returns for your VAT taxes (unless you are registered as a “Kleinunternehmer” – a micro business).You will have to report your monthly VAT liability to the Finanzamt and make VAT payments accordingly. The reporting (“Umsatzsteuervoranmeldung”) is done electronically via https://www.elster.de/eportal/start where you also find the relevant forms. At the end of the year you need to file a profit and loss calculation (“Gewinnermittlung”) as part of your annual income tax return as well as an annual VAT return. This has to be done electronically via https://www.elster.de/eportal/start where you also find the relevant forms. Since January, 1st 2013 as freelancer or contractor you have to submit your “Umsatzsteuervoranmeldung” with electronic signature. Therefore you have to register on ElsterOnline-Portal. With your registration you get an Elster-certificate which offers safe data transmission.
