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Obligation to submit an E-Balance Sheet (E-Bilanz) – How to prepare your digital data for electronic filing
If you run a business in Germany and prepare an annual financial statement (Jahresabschluss), you may be legally required to submit it electronically as an E-Bilanz to the tax office (Finanzamt), according to § 5b EStG.
What is an E-Bilanz?
An E-Bilanz is the annual financial statement that must be submitted electronically to the tax authorities in a defined XBRL format via the ELSTER portal.
It usually includes:
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Balance sheet (Bilanz)
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Profit and loss account (Gewinn- und Verlustrechnung – GuV)
-
Fixed asset schedule (Anlagespiegel)
-
Supplementary notes (Ergänzende Angaben)
Who is required to submit an E-Bilanz?
Entity – Required to submit an E-Bilanz?
-
GmbH / UG / AG (corporations)
→ Yes, always obliged to submit an E-Bilanz. -
Sole proprietorship (Einzelunternehmen) with balance sheet obligation (Bilanzpflicht)
→ Yes, if turnover or profit exceeds certain thresholds. -
Freelancers using only EÜR (Einnahmen-Überschuss-Rechnung)
→ No – they only need to submit their EÜR (simplified profit calculation) electronically. -
Small businesses (Kleinunternehmer) using Einnahmen-Überschuss-Rechnung
→ No – they are not affected by the E-Bilanz obligation.
Balance sheet obligation (Bilanzpflicht) generally applies if (according to § 141 AO):
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Annual turnover exceeds: 600,000 €
-
Annual profit exceeds: 60,000 €
If you exceed these thresholds, you may be required to use double-entry bookkeeping and prepare a balance sheet – and consequently submit an E-Bilanz.
How to prepare your data for the E-Bilanz
1. Collect your annual data
Gather all relevant accounting documents for the financial year, for example:
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All sales and purchase invoices (Rechnungen)
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Cash book (Kassenbuch) or sales records
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Bank statements and bank documents (Bankbelege)
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Purchase invoices and supplier documents
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Your fixed asset register (Anlagenverzeichnis)
2. Prepare your annual financial statement (Jahresabschluss)
Your Jahresabschluss should include:
-
Balance sheet (Bilanz – assets and liabilities)
-
Profit and loss account (GuV – revenues, expenses, result)
-
Supplementary information (Ergänzende Angaben) whenever necessary
(e.g. explanations of special items)
For the E-Bilanz, the XBRL taxonomy published by the BMF (Federal Ministry of Finance) is used.
This taxonomy defines which items must be reported and how.
3. Use accounting software that supports E-Bilanz
Software – E-Bilanz support?
-
DATEV
→ Yes -
Lexware
→ Yes -
WISO MeinBüro
→ Yes -
SevDesk
→ Yes, with the Plus plan or suitable option -
Debitoor
→ No, does not support E-Bilanz -
BuchhaltungsButler
→ Yes
Alternatively, you can hand over your accounting data to a tax advisor.
They will prepare and submit the E-Bilanz for you using DATEV or specialised tax practice software (Kanzlei-Software).
4. Submit it electronically
-
The E-Bilanz is submitted exclusively via the ELSTER portal to the tax office.
-
It must be transmitted in XBRL format (XML standard) – a simple PDF file is not sufficient.
Important deadlines
Financial year – Deadline for submitting the E-Bilanz
-
Financial year 2024
→ Deadline usually by 31/07/2025,
if you do not work with a tax advisor. -
With a tax advisor (Steuerberater)
→ An extension of the deadline is usually possible –
for 2024, submission can typically be extended until 28/02/2026.
(Exact deadlines can change and may depend on legal updates and individual cases – always check with your tax advisor or tax office.)
Editorial note
The authors and editorial team of this website strive to provide accurate information based on thorough research and multiple sources. However, errors may occur or some information may be incomplete or not fully confirmed from a legal perspective. Therefore, please treat the information in this article as an initial reference and always consult the competent authorities or professional advisers for binding and up-to-date information.
