Business registration online in Germany: how it works

Yes, you can register your trade online if the authority at your business location offers it; there is no nationwide procedure. Berlin, North Rhine-Westphalia and the BayernPortal offer an online procedure, for other places check your municipality's page.

Only VAT GPT sends all three returns itself. Of the tools we compare, according to the providers' own pages (checked 3 November 2026), only VAT GPT submits the OSS return itself to the BZSt, plus the VAT advance return and the annual VAT return via ELSTER to the tax office, calculated from your Amazon and eBay reports. You do not have to go into Mein ELSTER or the BZStOnline portal yourself. With the others, you upload the OSS file in the BZStOnline portal yourself, or a tax adviser or the provider's service files it for you. Sending needs Pro. OSS software compared

You notify the trade at the start of the business (§ 14 (1) GewO). You also send the tax office the tax registration questionnaire, within one month.

Last updated: 29 October 2026

In short

Confirmation: In North Rhine-Westphalia an acknowledgement of receipt, equivalent to the trade licence, is ready immediately after sending.
Berlin: Confirmation goes to your BundID account if you use one, otherwise by post; the online notification costs 15 euros.
Forwarding: Berlin forwards it to bodies such as the tax office and chambers; you still send the questionnaire yourself.

Who has to register a trade?

Anyone who starts a permanent trade, a branch or a dependent branch office must notify it (§ 14 (1) GewO). Hamburg names occasions such as a new start-up, a change of legal form, a partner joining or a takeover. The authorities describe a trade as any activity that is not socially undesirable, aims at making a profit, is on a lasting basis and is carried out independently. Whether you actually make a profit does not matter.

According to Berlin and Hamburg, among others the liberal professions such as doctors, lawyers, tax advisers, as well as scientific, artistic and literary activities are exempt from notification, as is primary production. As a freelancer you inform the tax office of the start of your activity.

What this means for you: if you start a permanent trade you must notify it, while freelancers inform the tax office instead.

How does the online registration work?

The details differ by authority, and whether the online procedure applies to your legal form and municipality is shown on your authority's page. The three examples show the range:

Place	Online procedure according to the authority
Berlin	Online with or without a BundID account, or by PDF form at the regulatory office. For sole proprietorships a BundID account is required; you pay the fee online by credit card only. Confirmation into the BundID account, otherwise by post. There is no online procedure for business forms other than those offered online.
North Rhine-Westphalia	Through the Wirtschafts-Service-Portal.NRW, without an appointment and without a trip to the office. After sending, an acknowledgement of receipt is immediately in your user account.
Bavaria	Through the BayernPortal; the page lists the participating authorities.

Find the competent office: In the NRW portal you choose the trade registration and enter the address of the business - the service determines the competent office from it.
Fill in the form: You give details of the trade, the legal form and the persons involved (Wirtschaftsportal NRW).
Prove your identity: For electronic registration, NRW and Hamburg also mention routes such as the electronic ID card; Berlin names a BundID account for the online notification.
Pay the fee: Place and method of payment vary; in Berlin the online notification costs 15 euros and is paid online by credit card only.
Retrieve the confirmation: According to NRW the acknowledgement of receipt is valid without signature and seal and equivalent to the paper certificate ("Gewerbeschein").

What this means for you: check your own authority's page first, then follow its five steps from office to confirmation.

Which documents do you need?

As a sole proprietor usually: the completed form and proof of identity. Berlin lists the ID card and notes that it is not needed for electronic applications. If you do not come from the EU, the EEA or Switzerland, the authority also needs a residence permit that allows gainful employment. Which further documents are needed depends on your sector (Wirtschaftsportal NRW); some trades require a permit. Corporations and partnerships need the articles of association or a commercial register extract.

What this means for you: have your ID and the completed form ready, and check your authority for any further documents.

What do you have to report to the tax office?

The trade notification is not the tax registration. In Berlin the authority also forwards the registration to other bodies such as the tax office, the chamber of crafts or the chamber of industry and commerce, the register court and the Berufsgenossenschaft. You still send the questionnaire yourself. Sellers should also know what a VAT special audit can involve.

Under § 138 (1b) AO you give the tax office further information on the tax-relevant circumstances, and electronically (tax registration questionnaire). The deadline: one month after the event that triggers the duty (§ 138 (4) AO). Hamburg expressly points this out at the trade registration. How to get there: Tax number for a business in Germany and Tax registration questionnaire for sole proprietors.

What this means for you: the trade notification does not replace the tax registration questionnaire, which you still send electronically within one month.

Which mistakes come up often?

Registering too late. The notification belongs on its way at the same time as the business starts (§ 14 (1) GewO).
Taking the online registration for the whole job. For the tax number the questionnaire at the tax office is still missing (§ 138 (1b) and (4) AO).
Not retrieving or saving the confirmation. It is your proof, for example for platforms or the bank; in the NRW portal it is a PDF in your user account.
Registering a liberal profession as a trade. Liberal professions are exempt from the duty to notify; in case of doubt the delimitation is up to the authority and the tax office.
Assuming all legal forms work online. Berlin offers no online procedure for business forms not named.

For prices and promotions, see vouchers and discounts in online selling.

What this means for you: notify on time, save the confirmation and send the questionnaire to the tax office yourself.

How VAT GPT helps you with this

VAT GPT is the tax software for online sellers, freelancers and small businesses in Germany. It calculates and files in one place, in this order:

your OSS return
VAT
EÜR
trade tax
income tax

Once the trade is notified, the tax registration follows. In three steps:

Fill in: the tax registration questionnaire for sole proprietors, directly in the app.
Check: you review your entries.
Send: VAT GPT sends the questionnaire to the tax office so that you get your tax number.

After that you upload Amazon and eBay CSV reports and invoices, check the result and send with VAT GPT Pro via ELSTER. Get to know VAT GPT or create an account right away.

Frequently asked questions

Can I register a trade completely online? Where the authority offers an online procedure, yes. Berlin, North Rhine-Westphalia and the BayernPortal do; for other places, look at your municipality's page.

When do I get the trade licence? In NRW the acknowledgement of receipt, equivalent to the trade licence, is ready immediately after sending. For written or electronic registration NRW names a confirmation within 3 days, Hamburg usually within 2 weeks. The time therefore differs by authority.

Do I need a BundID account for the online registration? In Berlin, yes for sole proprietorships in the online service; how it is in your municipality is on its page.

Do I still have to do something at the tax office after the trade registration? Yes: submit the tax registration questionnaire electronically, within one month (§ 138 AO).

Do I need a trade registration as a freelancer? No, liberal professions are exempt from the duty to notify. You register with the tax office.

What does the trade registration cost? The state sets it; examples: Register a small business in Germany: cost.