BMF specifies digital transmission of average rate profit determination

The Ministry of Finance publishes updated forms and instructions for standardized profit determination in accordance with Section 13a EStG. Electronic data transmission remains mandatory, hardship regulations are possible.

Updated forms available for 2025

The Federal Ministry of Finance, in consultation with the state tax authorities, has published the revised Annex 13a forms and accompanying documents. These include both standard forms and special forms for co-entrepreneurships with corresponding special and supplementary invoices. The documents are available together with detailed instructions for practical use and are also published in the Federal Tax Gazette Part I.

Electronic transmission remains the rule

In accordance with Section 13a (3) sentence 4 EStG in conjunction with Section 87a (6) AO, data transmission is exclusively digital and authenticated. The prescribed data set is available via the ELSTER portal. Registration can be carried out both directly via "My ELSTER" and via certified third-party software. Consultants should note that the registration process can take up to two weeks, depending on the method chosen.

Hardship regulation enables paper form

In the event of undue hardship, the tax office may refrain from electronic transmission upon request. In these exceptional cases, the provisions of Section 150 (8) AO apply accordingly. Affected clients then use the paper forms in accordance with Section 13a (3) sentences 5 and 6 EStG.

Special features of co-entrepreneurships

In addition to Annex 13a, co-entrepreneurships require the specific Annexes AV13a, which are an integral part of the average rate profit calculation. These supplementary documents must be completed in full and submitted.

Practical implementation tips

Tax consultants are advised to prepare for ELSTER registration in good time in order to avoid delays in processing mandates. The updated forms take into account changes to case law and administrative instructions from the past year. The coordinated federal state specification ensures uniform application of the average rate profit calculation for agricultural and forestry businesses throughout Germany.