E-Bilanz for a German UG: prepare, validate and submit

What is an E-Bilanz?

Under §5b EStG, businesses within its scope transmit balance-sheet and profit-and-loss information electronically using the prescribed dataset. The E-Bilanz uses XBRL, a structured format that assigns financial values to defined taxonomy positions. It is not simply a PDF of the annual accounts.

An E-Bilanz does not replace the corporate income tax return, trade tax return or company-register disclosure. Depending on the financial year and applicable requirements, additional accounting information can be part of the submission. Confirm the required scope for the year you are filing.

Can you upload an E-Bilanz to Mein ELSTER?

No. The tax administration's E-Bilanz FAQ states that an E-Bilanz file upload to Mein ELSTER is not available. ELSTER is also the transmission infrastructure used by compatible software, which is why a product may support ELSTER without using the Mein ELSTER website for the filing.

Choose software that supports the relevant E-Bilanz submission. Before buying a service, check whether it accepts your existing XBRL file or requires you to enter the figures into its own forms. An ELSTER certificate alone does not create an upload function.

How do you prepare the accounting data?

Begin with complete accounts for the financial year. Import the bank export, review every classification and reconcile the opening and closing balances. Add or otherwise account for genuine non-bank entries such as unpaid invoices, depreciation and year-end adjustments before relying on the totals.

UGtax uses SKR04 classifications to prepare bookkeeping outputs. SKR04 is a chart of accounts; it is not the E-Bilanz taxonomy. A commercial-law balance sheet may also require tax adjustments. Review that mapping and the accounting treatment rather than assuming that an exported file is ready to file.

Which taxonomy and software version do you need?

The applicable taxonomy depends on the financial year and the tax administration's release and transition rules. Check the official E-Bilanz taxonomy publications and your transmission software's support for that year. The newest installed version is not, by itself, proof that the exported dataset is appropriate.

Micro-company disclosure relief under §267a HGB is a separate question from E-Bilanz taxonomy support. There is no automatic exemption from the tax dataset merely because a company is small. Certain passive holding companies are also excluded from micro-company status under §267a(3) HGB.

How can you submit an export prepared with UGtax?

The hosted website can prepare downloads, but it does not directly transmit your E-Bilanz to the Finanzamt. For the self-hosted route, UGtax provides an ERiC integration. You need the tax administration's ERiC SDK, an appropriate ELSTER certificate and a working local setup.

Alternatively, use an E-Bilanz provider that supports your filing year and your chosen input method. Confirm compatibility before paying. Passing validation checks does not prove every tax treatment is correct, and a validation-only run is not a submission.

• Check company identifiers, financial year, opening balances and the accounting totals.
• Run the current submission software's validation and resolve reported errors.
• Submit through the selected transmission route when the dataset is ready.
• Save the accepted transmission protocol or transfer ticket together with the exact filed dataset.

What remains after the E-Bilanz is submitted?

Complete the company's other required tax filings and the separate Unternehmensregister disclosure. Keep a checklist with a receipt for each destination. A downloaded XBRL file or a successful E-Bilanz transfer does not complete those other obligations.

UGtax is free and open source. Optional AI services, third-party transmission services and hosting may have their own costs. Use professional help when the transactions or required adjustments exceed what you can confidently verify.