eBilanz Fabrik provides a purely technical service: converting the customer's own, finalized balance-sheet and P&L data into the XBRL format of the e-Bilanz (HGB taxonomy), a technical format/schema check of the generated file, and — after the customer's explicit approval (Freigabe) — the technical transmission of the file to the tax authority via the ELSTER interface (ERiC).
eBilanz Fabrik provides no tax advice, no bookkeeping, no substantive review, and makes no classification decision. The professional correctness, completeness and tax assessment of the data are the sole responsibility of the customer (and where applicable their tax advisor). Ambiguous mappings are presented to the customer to decide; eBilanz Fabrik never resolves them itself. Transmission is a technical act (as with comparable technical transmission tools) and not assistance in tax matters.
Transmission to the tax authority occurs only after the customer's explicit approval and on their behalf, addressed to the customer's tax number, signed with the ELSTER certificate provided by the customer (used solely for this transmission and not stored). An external XBRL file cannot be uploaded in the ELSTER web portal; the e-Bilanz is transmitted exclusively via the ELSTER interface (ERiC). The customer remains the party responsible for content and deadlines; eBilanz Fabrik transmits only the unchanged values approved by the customer and makes no substantive decisions. There is no mandate or advisory relationship in tax matters — transmission is a purely technical service.
eBilanz Fabrik is liable solely for the technical correctness of the format conversion of the data supplied by the customer and for the technically proper transmission of the file approved by the customer. eBilanz Fabrik is not liable for the substantive correctness of the data, acceptance by the tax authority, meeting deadlines, or any late-filing surcharges (§152 AO) or penalties — these are solely the responsibility of the customer, who remains responsible for content and deadlines.
Liability for indirect and consequential damages is limited to the extent permissible under §§305–310 BGB. Liability for intent, gross negligence and the breach of essential contractual duties (cardinal obligations) remains unaffected.
In the product, on upload and before approval, it is clearly displayed: "This is a technical conversion and transmission of the data you supplied. eBilanz Fabrik has not checked it for substantive correctness. You are responsible for correctness; transmission happens only after your approval." Advertising and product statements make no claim that eBilanz Fabrik ensures the correctness, compliance or acceptance of the filing.
€24.95 per filing (launch price; regularly €29.95), one-time, no subscription. All prices are net, plus statutory VAT (currently 19 %). As a business you reclaim it as input tax (Vorsteuer); it is shown separately on the invoice (§ 14 UStG).
The service is aimed at GmbHs (small + micro corporations, §267 / §267a HGB) with fiscal year = calendar year. Offered exclusively to businesses (B2B); no consumer right of withdrawal applies. Cases outside the scope are rejected, not "guessed."