With effect from 3 September 2025, the tax authorities will only send all documents to entrepreneurs who are obliged to submit an annual VAT return electronically via FinanzOnline.
A document is now deemed to have been delivered with legal effect as soon as it can be retrieved in the inbox of FinanzOnline. Please note: The deadlines also start to run from this point in time.
You can set up e-mail notification of new entries. To do this, you must have a current e-mail address and the notification function must be activated. If you do not set this up, we strongly recommend that you log in and check your FinanzOnline inbox regularly so that you do not miss any notifications or deadlines.
Existing representation relationships with your tax advisor remain unchanged. If you are represented by us as your tax consultancy firm with a valid power of attorney for service, we will continue to receive the notifications and nothing will change for you in this respect.
Exceptions to electronic delivery are only possible under certain conditions, such as if electronic delivery is not possible for technical or legal reasons.
What do you need to do as an entrepreneur?
- Make sure that the appropriate, valid e-mail address is stored in your FinanzOnline account in the menu item „Admin - Delivery“ in the notification service.
- Guarantee that delivered documents are also delivered with legal effect during your absence (business trips, holidays, etc.). Therefore, ensure secure internal forwarding at these times.
- Archive the delivered documents outside FinanzOnline in good time: Documents that have been read are deleted from the Databox in FinanzOnline after 31 days.
Status: 28/08/2025
Source: BMF
Photo: J Mark
