Bundeszentralamt für Steuern

Use of cookies

Cookies help us to provide our services. By using our website you agree that we can use cookies. Read more about our Privacy Policy and visit the following link: Privacy Policy

Electronic Data Transmission

Electronic Data Transmission

Applications for VAT refund procedures are to be submitted electronically. You can find information on this page about signing up and registering with the BZSt the online portal (BOP).

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.

Signing up with the BZSt

To be able to use the BZSt online portal (BOP), you must register once with the BZSt for using the BOP. Afterwards, you must register in the BOP with the access data that you received. This process takes several weeks, and you must go through several steps to ensure that your data is secure. In the following you will find information about registering with the BZSt.

The following steps are required once only.

  1. Step 1

    Fill out the registration form. Your legal representative must personally sign the registration. You can find out in the registration form which documentary evidence (e.g. commercial register extract, proof of identity) is required. Send these documents by conventional mail to the BZSt.Form: Registration with the BZSt Online Portal
  2. Step 2

    You will receive your BZSt number from the BZSt by conventional mail and your secret code by email. If you do not receive the email, please check whether the message was sorted out by a spam filter or something similar. It can take up to four weeks until this step is completed.

Registering in the BOP

To be able to use the BZSt online portal (BOP), you must register once with the BZSt for using the BOP. Afterwards, you must register in the BOP with the access data that you received. This process takes several weeks, and you must go through several steps to ensure that your data is secure. In the following you will find instructions about registering in the BOP.

  • Once you start registration it must be completed within 100 days. If you exceed this deadline, start again at step 3.
  • Start at step 3 if you would like to create other user accounts.
  1. Step 1

    Start your registration in the BOP by going to the website www.elster.de/bportal. Select "Create user account". Choose a login option, and follow the instructions. In this step, you enter your BZSt number and your access code, known as your BZSt-Geheimnis. Note: Domestic businesses who want to transmit supporting documents must select the "Certificate file" login option.
  2. Step 2

    You will receive a link by email that you must confirm to receive further access data.
  3. Step 3

    You will then receive an activation ID by e-mail and an activation code by conventional mail from the BZSt. It can take up to four weeks until this step is completed.
  4. Step 4

    Click on the link in the e-mail with the activation ID. Follow the instructions, and create the certificate file.

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)".

You can find more information about the procedure in the BOP help under the heading "User instructions for the ELMA5 interface."

ELMA5-HTTPS Instructions

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.

Please bear in mind

  • that the legal basis is not replaced by the interface description and, if necessary, the applicant / data dispatcher must consider applicable rules (preferences) in the country of refund when creating the file;
  • that in the interest of legal certainty, errors in the transmitted file lead to technical rejection of all of the applications contained in the file.

Help documents

Kontakt

Bundeszentralamt für Steuern

Dienstsitz Schwedt/Oder
Passower Chaussee 3b
16303 Schwedt/Oder

Telefon: +49 228 406-1200
Fax: +49 228 406-3200

Service times: Monday - Friday from 9:00 a.m. - 2:00 p.m.

Zuständigkeitsbereich:

St III 7 Vorsteuervergütung