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The message identification (KmId) of the original message to be corrected must be entered in this field if it is a correction of a message that has already been successfully transmitted.

This field does not need to be filled in for new messages.

The KmId is specified by "Mein ELSTER" - it is unique throughout Germany. You can find the KmId of the original transmission (RefKmId) in your Mein ELSTER user account, there under "My forms" -> "Transmitted forms" tab, there after opening the mailbox message "Reply ..." belonging to the transmission in the PDF behind the first field labeled "KmId" and copy it to the clipboard and then paste it. Copying to the clipboard is done by marking the text passage with the cursor and then pressing both keyboard keys "Ctrl" + "c" simultaneously. The cursor can then be placed in the RefKmId field and the text pasted from the clipboard by pressing both "Ctrl "+"v" keys simultaneously.

For a first-time, new notification with payments, please select the value"new".

When correcting a message with payments that has already been transmitted, please select "Correction". When making a correction, always enter the KmId of the original incorrect message in the Reference KmId (RefKmId) field.

If there is no data record for the reference KmId in the message procedure memory, the acceptance of the correction is rejected with an error message. If the referenced message has already been corrected or canceled, the correction instruction is also rejected with an error message. A cancelation cannot be corrected/canceled; in this case, the data must be delivered as a new message.

Only one correction instruction may be issued for a message. The correction marks the referenced message as "corrected" and the correction instruction is saved as a new message, which can also be corrected or canceled again if necessary. A cross-year correction is not permitted, i.e. a message transmitted for the year 2024 may not be corrected with a correction instruction for the year 2025. In this case, the notification to be corrected for the old year must be canceled and a new notification must be sent for the correct year.

If identifying characteristics for the correction of a notification also change, the correction should be made by canceling the notification already transmitted and re-instructing the correct notification. For example, if an insurance contract has been assigned to the wrong person concerned, the incorrect notification should be canceled and the correct notification reassigned.

Only in cases where the same basis (e.g. the same contract) and the same person are involved should a correction instruction with different identifying properties be instructed, e.g. when correcting a technically incorrect value (e.g. incomplete / incorrect contract number).

The time of a correction must correspond to the time of the notification to be corrected. If the time differs with regard to the year, the notification already transmitted must be canceled using the separate "Cancellation of a notification" form and then a new notification must be transmitted with the notification type "new" and the correct time.

Each notification is sent by the data provider (author or contractor) to the federal state responsible for the data subject at the time the notification is created. A correction instruction must be sent to the federal state responsible for the data subject at the time the correction instruction is created.

The data processing procedure ensures that corrections and cancellations are handled correctly even in the event of a change of jurisdiction across federal states.

The author is the party obliged to notify.

The street address of the paying agent must be entered. Optionally, a P.O. Box address and/or a major customer address can also be entered.

To contact the person responsible for this notification, data fields are provided for the identification of the person responsible in the organization, e.g. the work area or subject area, as well as for the communication link, in addition to the name of the person responsible.

A reference to the specific notification can be entered under Reference. This can be, for example, a file number under which the data on this notification is kept by the author. Reference data that is also entered in the "Case concerned" section of the form should not be entered here. For example, the payee's personal tax identification number should only be entered in the "Affected case" → "Person affected / payee" → Payee is a natural person" section in the "Payee identification number" field.

The contractor is a third party commissioned with the data transfer who acts on behalf of the author. The details of the processor / contact person at the contractor of the notification are optional.

A reference to the specific notification can be specified under Reference. This can be, for example, a file number under which the data relating to this notification is kept by the contractor (third party commissioned with the data transfer). Reference data, which is also entered in the "Case concerned" section of the form, should not be entered here. For example, the personal tax identification number of the person concerned should only be entered in the "Case concerned" section.

The classification term to identify the author, as used by the contractor / third party commissioned by the author, e.g. the author's tax number, must be stated together with the type of classification term (in the example, a "tax number").

Here you can enter further, not clearly assignable or additional information about the contractor. A maximum of 10 entries can be entered. The type of information and the information must be entered together.

By selecting the relevant federal state that corresponds to the address or tax number of the person concerned, this notification will be forwarded to the relevant state. Any necessary correction or cancellation of a notification already transmitted must be addressed to the federal state responsible for the data subject at the time the notification is created.

Reporting year

The reporting year is the calendar year in which the date of the payment or payment order falls. This must be certified. The reporting year must be stated for notifications for the legal basis in accordance with Sections 2, 3, 13a MV, i.e. for

§ Section 2 of the MV: General payment notifications
(1) Authorities and other public bodies with the exception of public broadcasters shall notify the tax authorities of all payments. Sentence 1 shall not apply if

the payee has undoubtedly acted in the context of a main agricultural, forestry, commercial or freelance activity and the payment is undoubtedly made to the payee's business account,
2. a tax deduction is made, or
3. the payments must be reported to the tax authorities under other legal provisions.
Sentence 2 no. 1 does not apply to payments to professional advisors within the meaning of Section 292 of the Act on Proceedings in Family Matters and in Matters of Non-Contentious Jurisdiction or to payments to experts, interpreters and translators within the meaning of Section 3 of the Judicial Remuneration and Compensation Act (JVEG).
(2) The tax authorities may permit exceptions to the notification obligation if the payments have little or no tax significance. General payment notifications: Authorities and other public bodies, with the exception of public service broadcasters, must notify the tax authorities of all payments with some exceptions, such as tax deduction has been made, payee undoubtedly generates profit income as part of a main activity.

§ Section 3 of the AR: Fees of the broadcasters

(1) Public service broadcasters shall report fees for freelance services rendered in direct connection with the preparation, production or distribution of radio and television broadcasts. This shall not apply if the taxation is subject to the rules of a deduction procedure or if the tax authorities receive notifications of the fees on the basis of other regulations.
(2) Fees within the meaning of paragraph 1 are all goods which consist of money or monetary value and which accrue to the taxpayer for a personal service or an exploitation within the meaning of the Copyright Act.

§ Section 13a of the Ordinance: Notifications on fairness payments for the temporary cost containment of the increase in natural gas and electricity prices under the energy cost containment program

(1) The Federal Office of Economics and Export Control, as the body obliged to notify (Section 93c (1) of the Fiscal Code), shall notify the tax authorities of benefits granted under the Energy Cost Reduction Program on the occasion of the increase in natural gas and electricity prices in accordance with the officially prescribed data set via the officially designated interface in accordance with Section 93c of the Fiscal Code.

(2) To ensure taxation, the following information must be provided in addition to the information specified in section 93c(1)(2) of the German Fiscal Code:

1. the type and amount of the payment granted in each case,
2. the date on which the payment was approved,
3. the date of payment and
4. in the case of non-cash payments, the bank details for the account to which the payments were made.

If payments to be notified in accordance with sentence 1 are reimbursed in full or in part in a later calendar year, the reimbursement shall be notified by the Federal Office of Economics and Export Control, notwithstanding section 93c(3) of the German Fiscal Code, stating the date on which the payment was received by it.

(3) Notifications of benefits paid in the calendar year 2022 shall, in deviation from Section 93c (1) no. 1 of the German Fiscal Code, be transmitted by December 31, 2025 after publication of the officially prescribed data set and the release of the officially designated interface. The Federal Ministry of Finance may, in agreement with the supreme tax authorities of the federal states, extend the deadline pursuant to sentence 1 by means of a letter to be published in the Federal Tax Gazette Part I if the technical requirements for the acceptance of the notifications are not met in good time. Upon reasoned application by the Federal Office of Economics and Export Control, the supreme tax authority of the Land in which the Federal Office of Economics and Export Control is based may extend the deadline pursuant to sentences 1 or 2 by a maximum of ten months if the technical requirements for the transmission of the notifications to the Federal Office of Economics and Export Control are not met in good time; the Federal Ministry of Finance shall be informed of any extension of the deadline granted.
(4) Provisions of this Ordinance that deviate from paragraphs 1 to 3 shall not apply. § Section 1 (2) and Section 2 (2) shall remain unaffected. Notification obligations regarding benefits within the meaning of paragraph 1 sentence 1 that arise under other provisions of this Ordinance shall not apply.

Time

A date must be specified as the reference date if notifications are transmitted for the legal basis in accordance with section 5 of the AR.

§ Section 5 of the MA: Compensation and settlement payments under the Land Consolidation Act

The land consolidation authorities must report compensation and settlement payments in accordance with the Land Consolidation Act.

Example: The entry for a dual national with German and Austrian nationality would be: "004 038".