Changelog

2025-03-28

Manifest digest:

sha256:62c5053f2e545d793047556b59d5a658c42ddf94e71ac3995232fca0a0ebc5d9

Filings

• EStE 2024 with attachement N-GRE

• GewSt 2024

• UStE 2025

Changes

ESt 2024

• Added attachment N-GRE

• Multiple changes to rules in attachments G, S and Mob

FSE 2023

• Changes due to JStG 2024

GewSt 2024

• Fields E4001502 , E4001503 and E4001504 removed in context Ang_Gew_Betr.OG

• Multiple changes to rules in main form GewSt1A as well as on attachment OHG

UStE 2025

• New field E3001601 added for date of change from the small business regulation to standard taxation, cf. UStVA 2025) and E3007804 checkbox added
• Context USt2A.Kleinuntern dropped

• Field E3104601 removed and field E3104701 added within context Ums_stfrei.Tabelle.Ohne_VoSt_Abz

• Multiple changes to rules in main form USt2A as well as on attachments UN and FV

• Fields E3202002 and E3202102 removed in attachment UN

UStVA 2025

• Adjustment of the tax rate in hint UStVA_Kz76_und_80_Verhaeltnis_Hinweis (as of law change introduced with JStG 2024)

API

• 2.25.1

Core

• 41.4.6

2025-01-17

Manifest digest:

sha256:f7205c4487b95db7fcdf13394ca9e895a6432790f92f207c2e5438e00bc56dd8

Filings

• EStE 2024 (without attachement N-GRE)

• EÜR 2024

• FSE version 202301 (version 202201 is still supported)

• USt-VA 2025

GewStE 2024, EStE 2024 with attachement N-GRE and UStE 2025 is planned to be released on 2025-02-24

Changes

UStVA 2025

• New code 70 (date of change from the small business regulation to standard taxation, cf. ELSTER ERiC News #33)

EStE 2024

• Length of fields E0100602 and E0101702 (Wohnort) were increased to 25 characters

• Field E0101105 and E0102302 were introduced for changes in church affiliation

• Field Economic-ID (German: Wirtschafts-Identifikationsnummer) has been added on multiple attachments, the field is optional till ~End 2026.

• Multiple changes in other attachments. Please check documentation for changes related to fields your users usually fill in

EStE 2023

• Rule Regel_Kind_2023_100500059 change from error to hint. Leaving this field empty should be done only in rare cases. Missing entry will most likely trigger additional questions from tax office and extend time needed to assess.

EÜR 2024

• Context /EUER/BEin/Weitere_Angabe renamed to /EUER/BEin/GesamtSum

EStE 2020-2024, EÜR 2020-2024, GewStE 2021-2023, USt 2019-2024

• Rules concerning postal codes and IBANs got stricter. Please provide only valid postal codes and valid IBANs

FSE 2023

• New dataset structure, cf. documentation and Postman

FSE 2022 is still supported. Most likely ELSTER will block FSE 2022 server-side in April 2026.

Tax offices

• Two tax office names changed in Thüringen

Economic-ID

• New edpoint to validate Economic-ID (German: Wirtschafts-Identifikationsnummer, with and without disthinguising detail - German Unterscheidungsmerkmal) added. Economic-ID is optional on forms till ~End 2026.

General

• /v1/status and /v1/logs endpoint do not return data.protocol.file_content key anymore, please use /v1/protocol to retrieve the file content

• Changelog contains from now the image manifest digest

API

• 2.25.0

Core

• 41.2.6

2024-04-05

Manifest digest:

sha256:670f14ab81de1e73a003ca480611f54bd39916fb5708ca0fe7134aaffab9ee11

Changes

EStE 2023

• Multiple rules on attachments N and N-GRE in context DHHF.Allg (English: „double household”, German: „Doppelte Haushaltsführung”) have been changed as with previous ERiC versions submission of declarations for TY 2023 is possible, where the relevant data is missing

• Custom list for field E0204503 in context N.Wk.Arb_Zim.Einz (German: „Einzelangabe zur Art im Bereich häusliches Arbeitszimmer”) was extended with „Jahrespauschale (ggf. zeitanteilig)“. The list is not closed and can be overridden with any text up to 999 characters

• Change in rule Regel_KAP_BET_2023_101920015

GewStE 2023

• Rules GewSt_2017_40568 and GewSt_2018_40541 changed

Other filings

Please check changes of fields in Jahresdokumentation_*.xml files in Sheets: * Felder uploaded in section Filings. Only color-marked rows are relevant. The change is marked with Bold text and the type of change is visible in column Q "Änderungsinformation".

Tax offices

• Changes of tax offices names in Hessen as of March 1st, 2024, due to reorganisation

API

• 2.24.2

Core

• 39.5.4

2024-03-06

Filings

• GewStE 2023

Changes

EStE 2023

• Attachment N-GRE (German: Grenzgänger) added

• Field E0301714 in context SO.Leist.Gas_Waerme removed

Other changes

Some other adjustments have been made to the following filings:

• EStE 2023

• FSE

Please check whether they are relevant for you - in especially changes of fields in Jahresdokumentation_*.xml files in Sheets: * Felder uploaded in section Filings. Only color-marked rows are relevant. The change is marked with Bold text and the type of change is visible in column Q "Änderungsinformation".

API

• 2.24.1

Core

• 39.4.6

2024-01-17

Filings

• EStE 2023

• EÜR 2023

• FSE (version 202201)

• USt-VA 2024

• UStE 2024

Changes

Overview

• EStE, EÜR and FSE have some breaking changes in the structure

• Container registry moved to registry.rechtlogisch.de

• Documentation moved to https://aa.docs.rechtlogisch.de
• Changes in tax offices (added page Tax offices)
• ERiC returns a locally generated transfer ticket starting with letters eh and retries submission up to 4 times

Details

ERiC

• the transfer ticket now begins with eh (formerly et) and is generated locally by ERiC

• up to four connection attempts are made before an error is thrown; this means that up to four transfer tickets are generated and stored locally in the database logs

• header and watermark of preview-PDF changed to Vorschau (formerly Entwurf)

• watermark on submitted PDF changed to Für Ihre Unterlagen (formerly Ausdruck - nicht für das Finanzamt)

EStE

• E0840401 has to be provided only if affirmative (1 = yes). (This change does not apply to years before 2023.)

• Contexts ESt1A.N.Wk.EP.Erste_Taetig and ESt1A.N.Wk.EP.Sammelp have been merged and the field E0203003 added to determine one of the options. (This change does not apply to years before 2023.)

• Contexts K_Verh_A, K_Verh_B and K_Verh_and_P have been reorganized regarding the structure. (This change does not apply to years before 2023.)

• For every child a tax-id needs to be provided in E0500406. (This change does not apply to years before 2023.)

• Order of elements in ESt1A.Allg.A has been changed. Optional field E0100403 is now placed after religion fields E01004*2. (This change does not apply to years before 2023.)

EÜR

• As of tax year 2023 multiple information for some legal entities can not be reported in EÜR, but should be reported in the Anlage GK of the corporate tax declaration (German: "KStE"). It concerns i. a. contexts EUER.Ermittlung_Gewinn.Korrektur_GuV or EUER.Ermittlung_Gewinn.Stpfl_GuV. The following error is being returned in relevant cases:

Die entsprechenden Angaben sind ab dem Veranlagungszeitraum 2023 ausschließlich in der Körperschaftsteuererklärung auf der Anlage GK zu machen.

FSE

• Field Betriebsbeginn in context EUn.Betrieb.Unternehmen is obligatory and has the format YYYYMMDD. (This change does not apply to years before 2023.)

• In case AuswahlSollIstVerst is set to 1 (= "Istversteuerung") at least one of the fields IstVerstUStGrundUmsatz, IstVerstUStGrundAO, IstVerstUStGrundFreierBeruf has to be set set to true stating the reasons why the tax payer applies for the "Istversteuerung". (This change does not apply to years before 2023.)

• In case of small businesses the context Umsatzsteuer.ZahllastUeberschuss needs to be provided (for example with: {"Auswahl": "1", "Betrag": "0"}). (This change does not apply to years before 2023.)

Tax offices

• Added BUFA 1115 Berlin International

• Renamed BUFA 2322 from Hameln to Hameln-Holzminden

• Removed BUFA 2342 Hannover-Land I Außenstelle Springe

Other filings

Please check changes of fields in Jahresdokumentation_*.xml files in Sheets: * Felder uploaded in section Filings. Only color-marked rows are relevant. The change is marked with Bold text and the type of change is visible in column Q "Änderungsinformation".

API

• 2.24.0

Core

• 39.3.2

2023-04-25

Filings

• GewSt 2022

• USt 2023

Changes

GewStE 2022

• ERiC rules and field description changed (cf. Filings > GewStE for details)

UStE 2023

• E3001201 removed, please use E3001206 and E3001207 to split postal code and city. (E3001201 needs still to be used in years before 2023.)

• A relevant change in structure has been introduced. An additional element/layer Tabelle was added which encases group of information. Examples are shared in Postman. (This change does not apply to years before 2023.)

2023-01-26

Filings

• EStE 2022

• EÜR 2022

• FSE (version 202101)

• USt-VA 2023

• UStE 2022

Changes

Overview

• USt-VA 2023 two new codes 87 and 90

• FSE has some breaking changes in the structure

• UStE E3000013 not supported as of 2022

Details

USt-VA

In USt-VA 2023 two new field codes 87 and 90 have been added for VAT rate 0% (more in ELSTER ERiC News #24)

FSE

• Options of Inhaber.NatPers.Personenstand.Merker have been reduced to 002-005

• First character of Element OrdNrArt in Verweise/Verweis has been capitalized. It was before ordNrArt

• For new fields which might be relevant for your questionnaire have been added:

  • Betrieb.Geschaeftsleitung.Adrkette.EntsprichtWohnanschrift (place of management is at the taxpayer's home address)

  • Betrieb.Unternehmen.Adrkette.EntsprichtWohnanschrift (address of the company is the taxpayer's home address)

  • Umsatzsteuer.BisherigeVerhaeltnisse.BereitsUmsatzsteuerlichGefuehrt (currently listed for VAT at a tax office)

  • Umsatzsteuer.BisherigeVerhaeltnisse.Ordnungskriterium.StNr (current tax number)

• Umsatzsteuer.ZahllastUberschuss.Auswahl and Umsatzsteuer.ZahllastUberschuss.Betrag are obsolete for small businesses (German: "Kleinunternehmer")

• Order of elements of Betrieb.FestsetzungsAngaben is now:

  • AntragFreistBauabzugsSt

  • VoraussichtlicheLohnsteuer

  • EinkGewBetr

  • EinkKapVerm

  • EinkLuF

  • EinkNichtSelbst

  • EinkSelbst

  • EinkSonst

  • EinkVermVerp

  • SonderAusgaben

  • SteuerabzugsBetr

  Providing a different order will throw an ERiC error.

UStE

• USt2A.Ber_Erkl.E3000013 is not supported anymore as of UStE 2022 and should not be passed within a request. (It is still mandatory in the years before.)

Other filings

Please check changes of fields in Jahresdokumentation_*.xml files in Sheets: * Felder uploaded in section Filings. Only color-marked rows are relevant. The change is marked with Bold text and the type of change is visible in column Q "Änderungsinformation".

API

• 2.23.0

Core

• 37.2.6

2022-01-23

Filings

• EÜR 2021

• EStE 2021

• FSE (version 202001)

• USt-VA 2022

• UStE 2021

Changes

Overview

• EStE 2021 requires generally the information whether a tax payer holds any bank accounts. It is uncommon to not provide one in a declaration, therefore a hint is being returned if none is provided

• EÜR 2021 and UStE 2021 have a new declarationValues structure, following the structure which is already in use for EStE and FSE. (With one difference: Vorsatz is not allowed in declarationValues)

• FSE has two new mandatory fields

Details

EÜR

• Field 6000021 got removed in EÜR 2021 and is not allowed anymore

EStE

• Field E0100013 got removed in EStE 2021 and is not allowed anymore

• IBAN should be put in ESt1A.Allg.BV.E0102102 with an indication of the holder of the bank account in ESt1A.Allg.BV.Kto_Inh

FSE

• Umsatzsteuer.ZahllastUberschuss.Auswahl and Umsatzsteuer.ZahllastUberschuss.Betrag are new mandatory fields

API

• 2.22.0

Core

• 35.3.2

2021-06-15

• add check endpoints (validate Elster Tax Number, BUFA and Tax ID)

• surface xml structure errors to the response

• return not found for /logs endpoint when ticket does not exist

API

• 2.21.2

2021-05-08

EÜR 2020, EStE 2020

API

• 2.21.1

Core

• 33.3.6

2021-01-22

USt-VA 2021

API

• 2.21.0

2020-12-11

FSE EUn 201901

API

• 2.20.1

Core

• 33.2.8

2020-05-25

Initial commit

USt-VA 2014-2020, ZM, UStE 2019-2020

API

• 2.20.0

Core

• 31.7.8