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. 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.
