All self-employed people — both Freiberufler and Gewerbetreibende — must register with the Finanzamt. This is done via the Fragebogen zur steuerlichen Erfassung on the ELSTER portal. You receive a Steuernummer — without it you cannot legally issue invoices.
Kleinunternehmerregelung
If your turnover last year did not exceed €25,000 and your expected turnover this year does not exceed €100,000, you can use the Kleinunternehmerregelung: no VAT charged to clients, no quarterly VAT returns. Select this option in the questionnaire.
The ELSTER registration is the slowest part: the activation letter takes up to 2 weeks. Create your account as soon as you decide to go self-employed — don't wait for the Gewerbeschein.
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Lea recommends:
I chose the Kleinunternehmerregelung because I worked with private clients. In the second year my income exceeded €25,000 and I had to switch to standard VAT. Calculate in advance how quickly you expect to grow.
FREQUENTLY ASKED QUESTIONS
What is the Fragebogen zur steuerlichen Erfassung?▾
The questionnaire the Finanzamt uses to register you as a taxpayer. You provide your activity, expected income, whether you want to use the Kleinunternehmerregelung, frequency of advance tax payments, and bank details. The Finanzamt uses this to issue your Steuernummer and calculate advance payments.
How long does it take to receive the Steuernummer?▾
Typically 2–6 weeks. During busy periods (start of year) up to 8 weeks. While waiting, you can issue invoices with the note 'Steuernummer beantragt beim Finanzamt [city]'.
What is the Kleinunternehmerregelung and is it worth using?▾
If your turnover last year did not exceed €25,000 and your expected turnover this year does not exceed €100,000, you can opt out of VAT. Benefit: less paperwork. Downside: no VAT reclaim on expenses. Good for B2C clients; better to opt out if most clients are businesses (B2B).