Business Registered in Germany: Which Tax Steps Come Next?

After registering a trade, you must send the tax registration questionnaire to the tax office electronically within one month; only then do you receive your tax number (§ 138 Abs. 1b and 4 AO). The municipality informs the tax office about your trade, but you still fill in the questionnaire yourself. Then come the ELSTER certificate, invoices, VAT returns and, next year, the annual returns.

Last updated: 29 October 2026

In short

First: the tax registration questionnaire in ELSTER, within one month of the reportable event (§ 138 Abs. 4 AO).
Then: wait for the tax number, apply for the ELSTER certificate, answer the small-business question in the questionnaire.
Ongoing: collect invoices and receipts, file VAT returns unless you are a small business.

What happens automatically after the trade registration?

You register a trade with the municipality, which informs the tax office and other bodies. A freelance activity is reported directly to the tax office (§ 138 Abs. 1 AO). The municipality does not assign a tax number. The order is explained in Tax number for a business in Germany.

What this means for you: With the trade registration you are done at the municipality; at the tax office you are only starting.

In which order do you handle it?

Step	What you do	Deadline or timing
1	Send the tax registration questionnaire electronically	within one month (§ 138 Abs. 4 AO)
2	Wait for the tax number from the tax office and enter it	processing time varies
3	Apply for the ELSTER certificate	early, the activation letter takes time
4	Decide: small business or standard VAT	in the questionnaire
5	Write invoices, collect receipts	from the first order
6	File the VAT return (not for small businesses)	by the 10th day after the period (§ 18 Abs. 1 UStG)
7	EÜR and income tax return for the year	generally by 31 July of the following year

For your first year 2026 the last day is Monday, 2 August 2027, because 31 July 2027 is a Saturday (§ 149 Abs. 2 AO).

What this means for you: The questionnaire comes first; without a tax number there is no VAT return and no invoice with a tax number.

What matters most in the questionnaire?

In the questionnaire you decide whether you use the small business scheme. It applies if your total turnover was at most 25,000 euros in the previous year and is at most 100,000 euros in the current year (§ 19 Abs. 1 UStG). According to the Hessian tax authority, the 25,000-euro limit generally applies in the year of founding. The choice is explained in Small business or standard VAT.

What this means for you: Decide the VAT question deliberately, because waiving the small business scheme binds you for at least five calendar years (§ 19 Abs. 3 UStG).

Which taxes apply to your business?

Income tax: on your profit, which you usually calculate with the EÜR (§ 4 Abs. 3 EStG).
VAT: only under standard taxation; as a small business it does not apply.
Trade tax: for individuals only above an allowance of 24,500 euros of trade income (§ 11 Abs. 1 GewStG).

An overview with dates is in Freelancer taxes in Germany; trade tax is explained in Trade tax return in Germany.

What this means for you: Not every tax hits you in year one; trade tax often drops out with small profits.

How VAT GPT helps

Fill in: VAT GPT walks you through the questionnaire in six steps: person, business, finances, VAT, bank, review.
Check: before sending, the preview shows all entries.
Send: "An ELSTER senden" transmits the questionnaire; you save the transfer ticket as proof.

Not included: no trade registration at the municipality and no tax advice. There are Free, Go (30 days free with all Pro features) and Pro (49 € a month or 444 € a year, incl. VAT). Details: Send the tax registration questionnaire in VAT GPT. Try it for free

Frequently asked questions

Do I have to go to the tax office myself after registering a trade? You must submit the tax registration questionnaire electronically; the tax office does not contact you by itself.

How long until I get my tax number? The tax office takes varying amounts of time; see How long does the tax number take?.

Do freelancers need a trade registration? No, a freelance activity is reported directly to the tax office (§ 138 Abs. 1 AO).

Where do I apply for the ELSTER certificate? At ELSTER; the steps are in ELSTER certificate: registration step by step.