General information

A certificate is required to use the BZSt online portal (BOP). You can find more information in the following sections about individual user groups and their option of receiving a certificate.

If no certificate exists, the BZSt recommends that domestic businesses and their domestic agents obtain the certificate by registering in "Mein ELSTER" (i.e. "My electronic tax return"). Registration in the BOP is available for businesses from third countries and their agents who are not based in Germany.

Agents

VAT refund applications for domestic businesses and for third-country businesses are to be submitted electronically to the Federal Central Tax Office (BZSt). The BZSt online portal BOP is available for this purpose. You can also log into the BOP if you already have access data from "Mein ELSTER".

You only need one access to the BOP to be able to transmit applications for your clients, i.e. you do not need a separate access for each client.

If you do not have access data yet, you must register first.

Domestic businesses

A certificate is required to use the BZSt online portal (BOP). Domestic businesses and their agents can use existing electronic tax return certificates and log into the BOP using this access data.

If no certificate exists, domestic businesses and domestic agents are recommended to obtain the certificate by registering in "Mein ELSTER". Registration in the BOP is available for agents who are not based in Germany.

Businesses from Non-EU Member States (third countries)

To be able to use the BZSt online portal (BOP) to transmit VAT refund applications electronically, you must first register once via the BZSt registration form for using the BOP.

Afterwards, you must register in the BOP with the access data that you received.

The result of successful registration is a valid user account in the BOP. Your user account is valid for three years. To renew your account, you must sign into the BOP and consent to the proposed certificate extension on the homepage of the BOP.

Security

Never disclose your access data to third parties. If you are concerned that your BOP access data has been lost or stolen, make immediate arrangements with the BZSt to have your account blocked. You can find more security notifications on the internet on the BOP website.

For security reasons, the only transactions that can be viewed in a user account are transactions that were initiated from that user account.

Creating several user accounts

Certificate files may not be reproduced (copied). Otherwise, the result may be data loss when sending applications.

If several employees of a company need access to the BOP, it is mandatory to register several user accounts, i.e. to create several certificate files. In this case, another registration must be made for each user account in the BOP. Start over again at step 3 of the above instructions. You must select new user names for your other user accounts. After registration is concluded, you will have one certificate file and one PIN for each user account (per employee).

You can create up to 200 user accounts.

If you select the login option "security stick" or "signature card," you will need the required hardware for each user account.

Questions and answers

If your question is not answered by the questions and answers listed in the following, please note that the help function on the ELSTER website is to be used for the ELSTER return certificate.

Is special software required for submitting an application?

No special software is required for using the BOP. In the BOP, you can verify with the help of the "Configuration Assistant" whether you fulfill the system requirements.

How do I create a CSV file?

You can create a CSV file using the Excel template.

You can find it in the application form under item 3. To do so, first save the blank template on your computer before you begin making entries. The spreadsheet can then be converted into a CSV file via the "CSV export" button. The created CSV file can then be imported into the application.

Batch data interface (ELMA 5)

Use the batch data interface of the BZSt (ELMA5) to

• transmit multiple applications at the same time,
• to transmit applications with more than 1,000 positions.

You need a valid BOP certificate to use the procedure. An electronic tax return certificate is not sufficient.

You need to be activated to participate in the ELMA5 procedure. You can find a "Request to activate participation in the ELMA5 Procedure of the BZSt" in the BOP under "Forms & Services" -> "Submission of mass data (ELMA5)".

Please use the form "Versond von Anträgen zur Umsatzsteuervergütung inländischer Unternehmer im Ausland an die ELMA5-Schnittstelle" (i.e. "Transmission of VAT Refund Applications to the ELMA5 Interface for Domestic Businesses to foregin countries") to transmit VAT refund applications.

Help documents