On Oct. 30, GE Tax issued changes to submission of summary reports.
Users of ELMA mass data interface will only be able to submit summary reports (ZM) in XML format from Dec. 1, 2025, as previous data record description will not be valid.
Changes Overview
New technical requirements for submission of mass data from ZM can be found in the general communication manual (KHB) for the ELMA procedure in standard version 2.0 after Jul. 23, 2025, as well as in the subject-specific KHB text for the ZM procedure.
Existing ELMA 2.0 validations will remain valid, with no new activation requests need to be submitted, and due to transition, parallel operation of old and new ELMA versions will be maintained until Jan. 16, 2026, to ensure that the transition can be completed.
However, the option to upload any ELMA files via BOP, using the old method will be discontinued from Dec. 1, 2025, meaning SFTP will then be mandatory for these files.
Tax returns with up to 1,500 lines of information can be submitted using form stored in the ELSTER service portal of the GE Tax (ELSTER) or via the BZStOnline portal (BOP).
The intended target group for ELMA bulk data interface consists primarily of companies that submit more than 1,500 reporting lines in their EC Sales List in a reporting period, and tax advisors or data centers that submit the EC Sales Lists of several companies.
Effectiveness
Changes in the submission of recapitulative statements effective from Dec. 1, 2025.
