In short
- Finanzamt, Steuernummer, USt-IdNr.: who writes to you and under which number.
- Bescheid, Einspruch, Frist, Bekanntgabe: decisions and deadlines.
- Empfangsbevollmächtigter, Fiskalvertreter, Steuerberater: who does what for you.
- Finanzamt
- Tax office. For foreign companies, as a rule one central office per country handles VAT.
- Steuernummer
- Tax number issued by your tax office. It appears on its letters and your returns.
- USt-IdNr.
- VAT identification number (DE plus nine digits), issued by the Federal Central Tax Office.
- BZSt
- Bundeszentralamt für Steuern, the Federal Central Tax Office.
- ELSTER
- The German tax authorities’ online portal for returns and messages.
- Umsatzsteuer-Voranmeldung
- Periodic VAT return, filed monthly or quarterly through ELSTER.
- Umsatzsteuererklärung
- Annual VAT return.
- Empfangsbevollmächtigter
- Authorised recipient: a person or company in Germany who receives tax office letters for you. Marketplace sellers outside the EU/EEA name one with their registration (§ 22f UStG); the tax office can require one from other companies there (§ 123 AO).
- Fiskalvertreter
- Fiscal representative: takes on VAT obligations for a foreign company; in Germany only possible for companies with exclusively tax-exempt supplies and no input VAT deduction (§ 22a UStG).
- Steuerberater
- Licensed tax advisor. Can file returns, represent you and also act as your authorised recipient.
- Vollmacht
- Power of attorney. Needed to name an authorised recipient or representative.
- Bescheid
- Formal decision of the tax office, for example an assessment.
- Einspruch
- Objection against a Bescheid, possible within one month after the Bekanntgabe (§ 355 AO).
- Frist
- Deadline.
- Bekanntgabe
- The moment a letter legally counts as delivered. Deadlines run from here.
- Abgabenordnung (AO)
- The German Fiscal Code, the general rules for all taxes and tax offices.
- UStZustV
- The regulation that assigns foreign companies to a central tax office per country.
Next step:Receive your tax office letters in Germany, with PortoDoc as your authorised recipient →
Sources and legal basis
Terms as used in the German Fiscal Code (Abgabenordnung) and VAT law: § 123 AO, § 355 AO, § 22f UStG, § 22a UStG (gesetze-im-internet.de).
Last checked 24 October 2026 · How we check our information · General information, not tax advice.