When can I use the digital submission of documents?

From now on, you have the option to submit digital documents (Nachdigal) to the tax authorities in all federal states. Previously, if the tax office required documents as proof of expenses, they had to be sent in paper form - by post.

However, you should not submit documents without being asked. The tax authorities expressly request that documents are only submitted upon request from the tax office.

There is no obligation to submit the documents electronically to the relevant tax office. You can still send documents to the tax office in paper form.

Important: The files must be submitted in PDF format; other formats are not yet accepted. So, if you take a photo of a document, you cannot send it in JPG format, but must convert it to a PDF.