e-Billanz in Germany

What is the e-balance sheet (e-bilanz)? E-balance sheet regulation is the legal obligation of entrepreneurs to electronically transmit the content of their balance sheet with profit and loss account to the tax office.

Who has to prepare the electronic balance sheet? Sine 2014, the electronic balance sheet is mandatory for all companies that are obliged to provide balance sheets and double-entry bookkeeping including: 

  • Traders according to the commercial code

  • Business people as well as farmers and foresters who are subject to accounting requirements

  • Voluntary accountants

In addition, the e-balance sheet must be prepared in the following cases:

  • Opening balance when setting up a company

  • Discontinuation of business in the event of a company sale or closure

  • Change of profit calculation method

Anyone who has to create an income surplus calculation (EÜR) is not required to be accounted for and is therefore not affected by the e-balance sheet . 

Which data format must the e-balance sheet have? The file format for electronic transmission is XBRL ("eXtensible Business Reporting Language") which is an information standard for business reporting based on XML. It is specially developed for the automation of business information. Anyone who does not submit their balance sheet via a tax advisor must use accounting software that can process the XBRL format. This format is mandatory for the electronic balance sheet. How are the data of the e-balance transmitted? The electronic record is sent via the online portal of the fiscal authority called ELSTER for which a certificate is required. The certificate ensures the identification of the owner and allows him to send his electronic balance sheet via the ELSTER portal.  Which data does the e-balance sheet have to transmit?

  • the tax balance sheet or commercial balance sheet with reconciliation

  • the tax profit and loss account

  • the profit and loss account

  • in partnerships, the development of the capital accounts

  • for sole proprietorships and partnerships the determination of the taxable profit

  • Fixed assets schedule (since 2017)

  • Tax comparison of business assets (compulsory from 2021, until then voluntary)

  • Tax modifications such as reconciliation or reclassification

How Can SNI Help You?

- A single partner for all countries:
At SNI, our primary objective is to be the global partner to help our customers remain compliant in this new digital world.

- End-to-end solution all three major steps in one single SAP add-on:
SNI covers all three 3 main layers for digital tax reporting and regulatory compliance

SNI Solution Architecture

Support for a long-term relationship

Main Features of SNI add-ons

  • - Fully integrated into SAP without an external interface or use of external software
  • - Globally registered «/SNI/» namespace for all objects
  • - SAP Version independent. Supports SAP ERP 4.7 and higher and also S/4HANA versions
  • - SAP release and upgrade independent; implemented without core modification
  • - ABAP is the programming language
  • - Installation is done simply by external transport file
  • - All developments under a package
  • - XML data stored in /SNI/ tables
  • - Compatibility – working with XI/PI or e-invoice integrators
  • - Standard SAP authorization used
  • - User-friendly screens
  • - Own customized tables
  • - Own transaction codes and menus

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