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PAY_DE_B2A_FIN_000 - Data Exchange with Financial Administration - Overview

PAY_DE_B2A_FIN_000 - Data Exchange with Financial Administration - Overview

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The technical specifications for the electronic data exchange with the transmitting offices of the tax authorities (clearing houses) are defined by the tax offices using the Elster procedure.

The data to be transferred must be provided in an XML file. The parts of the XML file with sensitive data are compressed and encoded before the transfer. Data receipt is confirmed with a ticket number. This number is used later on to retrieve the final log from the clearing house.

The following periods are relevant for the introduction of the procedure:

  • Due to the German Tax Amendment Act 2003, as of January 01, 2005, the employment tax notification data (LStA) of the employee must be transferred electronically to the authorized clearing house, in accordance with the Elster procedure.
  • Due to the German Tax Amendment Act 2003, as of January 01, 2005, the employment tax data of the employee must be transferred electronically to the authorized clearing house using the employment tax statement (LStB), in accordance with the Elster procedure.
  • As of January 01, 2013, the ELStAM procedure applies (electronic employment tax deduction features). This means that from 2013 onwards, the employment tax deduction features are provided electronically by the clearing house.

For a thorough description of the process flows for the employment tax notification, for transmitting employment tax data for the employee, and the ELStAM procedure, see the country/region-specific section of the B2A Manager documentation (Report H99_B2AMANAGER).






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