ELSTER activation letter not received: what to do

You registered with ELSTER, the e-mail with the activation ID arrived, but the letter with the activation code did not? Then you cannot activate your account yet, because you need both. For the case that neither letter nor e-mail arrives, the ELSTER help says to repeat the registration. There is also a way without a letter: online identity verification with your ID card, where you create your account the same day, according to ELSTER. And your deadline keeps running, so talk to your tax office early.

Last updated: October 27, 2026

In brief

Two parts: the activation ID comes by e-mail (18 characters), the activation code separately by post.
Where the letter goes: to the address held by the registration authority (private person) or by the tax administration under the tax number (organisation).
How long the letter takes: according to the ELSTER help, delivery can take a few days; it gives no exact number.
Faster way: online identity verification with your ID card instead of a letter, account created the same day according to ELSTER.
Nothing arrives: repeat the registration (ELSTER help), after checking your e-mail address and date of birth.
Deadline: it keeps running. Talk to the tax office early if needed.

How does activation work, and where does the letter go?

With identity verification by letter you receive the activation data separately: an activation ID by e-mail and an activation code by post. Only when you have both do you finish the registration through the link in the e-mail. The letter comes by post on purpose: that way no unauthorised person can create access in your name or in the name of your organisation (ELSTER help).

The letter goes to the address stored at the registration authority under your tax identification number. If you register on behalf of an organisation, it goes to the postal address the tax administration holds under the organisation's tax number. If you moved and the old address is still stored, the letter arrives at the old address.

How long does the letter take?

The ELSTER help says that delivery of the activation code can take a few days. It gives no exact number. So allow time, and do not wait until the last day of a deadline: use the routes below.

What to do if the letter does not come

Check your e-mail. The activation ID is an 18-character code. Look in the spam folder too (ELSTER help).
Check your details. A wrong e-mail address means no activation ID. A wrong or invented date of birth means, for registration "for a private person", that the activation code cannot be generated automatically and sent by letter. In both cases you cannot finish the registration and may have to repeat it.
Check the address. Is the address stored with the registration authority or the tax office correct?
Repeat the registration. The ELSTER help says: please repeat the registration if you have received neither a letter by post nor an e-mail.
Online identity verification instead of a letter. You prove your identity online with your ID card, without personal contact, and create your account the same day according to ELSTER. There are two methods: the Nect Wallet app (smartphone with the app) or the online ID function (ID card with a 6-digit ID PIN; an NFC-capable smartphone or tablet, or a card reader). If your device has no NFC and you have no card reader, ELSTER names the Nect Wallet app as the way.

What about my deadline?

The activation letter does not change any deadline. A VAT advance return must be transmitted by the 10th day after the return period ends (section 18 (1) sentence 1 UStG). If you cannot make it, there are two options:

One-month extension (Dauerfristverlängerung): on request the tax office extends the deadlines for the advance return and the prepayment by one month (section 46 UStDV). You send the application electronically, at the latest by the deadline of the first return it should cover; on paper only if the tax office waives electronic transmission to avoid undue hardship (section 48 (1) UStDV). If you file monthly, you also declare and pay a special prepayment of one eleventh of the previous year's prepayments (sections 47 (1), 48 (1) UStDV). It refuses the request if the tax claim appears at risk.
Extension of a deadline: deadlines for filing tax returns can be extended, deadlines already passed also retroactively, in particular where it would be unfair to let the consequences of missing the deadline stand (section 109 (1) AO). This covers the advance return too: it is a self-assessment return and so a tax return (section 150 (1) sentence 3 AO). Whether the tax office agrees, it decides case by case. The payment does not move: the prepayment is due on the 10th day after the return period ends (section 18 (1) sentence 4 UStG).

Write to the tax office as soon as you see that access will not arrive in time, and explain why. How deadlines and the one-month extension work is covered in File the German VAT return online and in the deadline calendar.

Common mistakes

Entering a wrong e-mail address. Without the activation ID you cannot finish the registration.
Entering an invented date of birth. The activation code then cannot be generated and sent.
Waiting until the last day of the deadline. Request access early.
Re-registering again and again without checking the cause. Check e-mail address, date of birth and stored address first.

How VAT GPT helps

VAT GPT is the tax software for Amazon and eBay sellers in Germany: your OSS return first, then VAT, EÜR, trade tax and income tax, calculated and filed in one place. Even while your ELSTER access is not active, you can prepare the work:

You upload your Amazon and eBay CSV reports and your invoices; the AI reads amounts, countries and tax rates.
VAT GPT splits the VAT for Germany and the EU and prepares the advance return. You check and confirm.
Once your ELSTER access is active, you send it to the tax office through ELSTER with VAT GPT Pro.

How to set up ELSTER as a business is in ELSTER registration for businesses. Get to know VAT GPT or create an account.

What VAT GPT does not do

VAT GPT does not issue an activation letter and cannot speed up its delivery.
VAT GPT is not tax advice and does not apply for a deadline extension for you.

Frequently asked questions

How long does the ELSTER activation letter take? According to the ELSTER help, delivery can take a few days; it gives no exact number.

I have the e-mail with the activation ID but no letter. What now? Check your details and the stored address. If neither letter nor e-mail arrives, repeat the registration (ELSTER help). Or use online identity verification with your ID card.

Can I activate ELSTER without the letter? Yes, with online identity verification: Nect Wallet app or online ID function (ELSTER help).

Which address does the letter go to? The address stored at the registration authority (private person) or at the tax administration under the tax number (organisation).

What about the VAT return deadline if my access is missing? It keeps running (section 18 (1) UStG). Contact the tax office early; it can extend the deadline (section 109 AO). You apply for the one-month extension (section 46 UStDV) electronically, so as a rule only once your access is active (section 48 (1) UStDV).