Register a trade
Traders register with the trade office first. Freelancers skip this step.
Tax registration questionnaire helper
Answer a few questions about your business. You get suitable answers for the fields of the Fragebogen zur steuerlichen Erfassung that have consequences, with deadline and checklist.
Your business
Legal form
Net, without VAT.
Your answers for the questionnaire
File by
01/11/2026
One month after the start of your activity (§ 138 AO). The tax number usually arrives after four to eight weeks.
Kleinunternehmer rule
Possible, but charging VAT is recommended
Business clients deduct your VAT anyway, and you only reclaim the VAT on your purchases if you charge VAT.
VAT accounting
Apply for cash accounting (Ist-Versteuerung)
You pay VAT only once the client has paid, not when you invoice. That protects your cash flow.
VAT advance returns
Probably quarterly
Up to €9,000 VAT a year you file quarterly, on the 10th after each quarter. For 2027, the wording of the law also requires monthly returns from businesses founded in 2026; the tax authorities have not clarified this yet.
EU VAT ID
Not needed
You can apply later with the Federal Central Tax Office once you have EU clients.
Profit calculation
Cash-basis accounting (EÜR)
As long as revenue stays below €800,000 and profit below €80,000, the EÜR is enough.
Profit estimate and prepayments
Income tax about €2,501 a year, prepayments about €625 per quarter
The tax office sets prepayments from your profit estimate, due on 10 March, June, September and December. Too high ties up money you need in year one, too low leads to back payments. The estimate assumes a single person without children.
Trade tax
Probably yes
Above the €24,500 allowance, the municipality sets trade tax and prepayments. You credit a large part of it against income tax.
What you need to fill it in
- Tax ID and date of birth
- Bank account for the tax office
- Trade registration
- Income of the last three years
- The estimates above
Free, no ELSTER certificate of your own needed. Norman checks the required fields and submits the questionnaire to the tax office.
Not tax advice. The figures in the questionnaire are estimates; you can adjust them later with the tax office.
Fill in and submit the questionnaire online
Norman walks you through every field, checks your answers and submits the questionnaire via ELSTER. Free.
Fill it in for freeHow tax registration works
Submit the questionnaire
Within one month of starting, electronically to the tax office.
Receive the tax number
Usually after four to eight weeks. You need it for compliant invoices.
Returns and prepayments
The tax office decides how often you file VAT returns and which prepayments you make.
The fields that can cost you money later
Kleinunternehmer rule: No VAT on invoices, but no input VAT back either. Since 2025 up to €25,000 revenue in the prior year and €100,000 in the current year, in the founding year €25,000 without converting to a full year.
Cash accounting: Pay VAT only once the client has paid. Possible up to €800,000 revenue, and for freelancers regardless of revenue.
Profit estimate: The tax office sets your prepayments from it. Too high ties up money, too low leads to back payments.
EU VAT ID: Only needed for business with companies in other EU countries. You apply for it in the questionnaire.
FAQ
When do I have to submit the tax registration questionnaire?
Within one month of starting your activity (§ 138 AO). Traders often get a request from the tax office after registering the trade, but you do not have to wait for it.
Should I become a Kleinunternehmer?
If your clients are mostly private individuals and you buy little at the start, the Kleinunternehmer rule saves effort. If you work for businesses or invest at the start, charging VAT is usually better, because you reclaim input VAT.
How high should I estimate my profit?
Realistically, from your plans. The tax office sets your prepayments from it. If your profit turns out very different, you can ask to adjust the prepayments informally.
What is the difference between cash and accrual accounting for VAT?
With cash accounting (Ist-Versteuerung) you pay VAT when the client pays; with accrual accounting (Soll-Versteuerung) for the month you invoice. You have to apply for cash accounting in the questionnaire.
Can I submit the questionnaire without my own ELSTER account?
Yes. The questionnaire has to reach the tax office electronically. Through Norman that works without an ELSTER certificate of your own, free for sole traders, freelancers, GmbH and UG.
Do I need an EU VAT ID?
Only for business with companies in other EU countries, such as reverse-charge invoices. You can apply for it in the questionnaire or later with the Federal Central Tax Office.