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- When submitting before the 1st of December 2019, the BZSt Number has to be added instead of the Steuernummer.
- When submitting on or after the 1st of December 2019, the Steuernummer has to be provided, but in a special format:
- No special characters like "/" are allowed.
- The Steuernummer has to be provided as a 12-diget, so called "Bundesschema" (see more information and sample Steuernummern on Wikipedia).
- If the Steuernummer is only 9 or 10 digest, the Finanzamtsnummer has to be added as a prefix.
- If the Finanzamtsnummer is not know, it can be found out by searching the city of the Finanzamt in the Gemfa 2.0 tool on the BZSt Webpage:
https://www.bzst.de/DE/Service/Behoerdenwegweiser/Finanzamtsuche/GemFa/finanzamtsuche_node.html
To enable the German CbC report and its specific fields in the converter, it must be selected in the and or all appropriate German specific fields have to be filled in the Excel Template. 
Submitting Reports to BZSt using the ELMA SFTP Upload
Since August 2019 it is required to send the CbC files to the German Tax Authority with the ELMA interface. The file can either be uploaded online through the BZSt Online Portal (BOP) or submitted via the the built-in SFTP client of the AMANA CbCR Converter .To enable the German CbC report and its specific fields, it must be selected in the and or all appropriate German specific fields have to be filled in the Excel Template . Please see documentation about field in Excel and the "Kommunikationshandbuch" issued by BZSt https://www.bzst.de/DE/Unternehmen/Intern_Informationsaustausch/CountryByCountryReporting/ElektronischeDatenuebermittlung/elektronische_Datenuebermittlung.html#js-toc-entry6 .
To send the file via the AMANA CbCR Converter to the BZSt, a PEM certificate file is required. The PFX certificate provided for the BOP login can not be used. The PEM certificate file can be requested and downloaded from the BZSt Online Portal (BOP) at https://www.elster.de/bportal/formulare-leistungen/versandmassendaten
The CbC Converter Application does allow sending an existing XML document – it is recommended to send only validated final reports to the BZSt.
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