Freelance Tax Registration (Fragebogen zur steuerlichen Erfassung)
Register your freelance work with the Finanzamt via ELSTER to get your freelance tax number (Steuernummer) and VAT ID.
Configure your citizenship, housing, and job status to get a prioritized timeline.
You cannot issue compliant invoices with VAT or claim business deductions until the tax office gives you a freelance Steuernummer. Your personal 11-digit Steuer-ID is not enough for business invoices.
STEP-BY-STEP ACTION PROTOCOL (3 STEPS)
- 1
Set up an account on elster.de using your personal Steuer-ID.
- 2
Complete the online questionnaire 'Fragebogen zur steuerlichen Erfassung'.
- 3
Choose whether to use the small business rule (Kleinunternehmerregelung under § 19 UStG) or standard VAT reporting.
OFFICIAL PORTALS & LEGAL REFERENCES
Frequently Asked Questions
Can I invoice clients with only my 11-digit personal Steuer-ID?[FAQ]
No. Freelancers must obtain a dedicated business Steuernummer from the local Finanzamt via the online questionnaire (Fragebogen zur steuerlichen Erfassung) before issuing commercial invoices.
What is the small business regulation (Kleinunternehmerregelung)?[FAQ]
Under § 19 UStG, freelancers with first-year turnover under 22,000 EUR can opt out of charging and remitting 19% VAT, simplifying tax filing.