(1) eBilanz Fabrik provides a purely technical service. The subject of the contract is exclusively what is described in paragraphs 2 to 4.
(2) Finanzamt — e-Bilanz (§ 5b EStG). Conversion of the balance sheet and P&L data prepared and released by the customer themselves into the XBRL format of the e-Bilanz, technical format and schema validation, and — after the customer's express release — the technical transmission to the tax administration via the ELSTER interface (ERiC). In doing so eBilanz Fabrik acts as a contractor within the meaning of § 87d (1) AO.
(3) Unternehmensregister — Offenlegung or Hinterlegung (§§ 325, 326 HGB). Production of an XBRL file from the same released data, its validation against the official taxonomy, and provision of the validated file for retrieval. The service is rendered upon provision.
(4) Not part of the contract is the transmission to the body maintaining the Unternehmensregister (§ 325 (1) sentence 2 HGB). The customer does that themselves under their own account. eBilanz Fabrik has no access to it, does not file in the customer's name, does not choose between Offenlegung and Hinterlegung, and monitors neither the filing nor the deadline of § 325 (1a) sentence 1 HGB. That body's fees are not included in the price; they are charged to the customer there directly.
(5) Not part of the service are: preparation (Aufstellung) or adoption (Feststellung) of the annual accounts, production of a Anhang or Lagebericht, bookkeeping, substantive review of the customer's data for correctness and completeness, the mapping of individual items, tax or commercial-law assessment, and determination of the size class (§§ 267, 267a HGB). Ambiguous mappings are put to the customer for their own decision.
(6) eBilanz Fabrik provides no assistance in tax matters (§§ 1, 2 StBerG) and no legal service (§ 2 RDG). No mandate or advisory relationship arises.
(7) Texts concerning the annual accounts come from the customer. Disclosures below the balance sheet (§ 264 (1) sentence 5 HGB) are carried into the file unchanged. eBilanz Fabrik does not write, extend or shorten them and does not check whether they are complete. Leave a field empty and it stays empty.
(8) Paragraphs 1 to 7 describe the scope of the service owed. Limitations of liability are contained exclusively in § 3.
Transmission to the tax administration takes place only after the customer's express release and on their behalf, addressed to the customer's Steuernummer, signed with the ELSTER certificate provided by the customer (which is used exclusively for that transmission and is 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 responsible for content and deadlines in tax matters; eBilanz Fabrik transmits exclusively the unchanged values released by the customer and takes no substantive decisions.
(1) Before transmitting, eBilanz Fabrik makes the data to be transmitted available to the customer for approval in a readily verifiable form; the customer must check it without undue delay for completeness and correctness (§ 87d (3) AO). Without an express release nothing is transmitted and nothing is provided. The same procedure applies contractually to the service under § 1 (3).
(2) The size class is stated by the customer and is their responsibility. eBilanz Fabrik cannot verify it. The statement under § 326 (2) sentence 2 HGB — that two of the three thresholds of § 267a (1) HGB (€ 450,000 balance sheet total, € 900,000 revenue, ten employees on annual average) are not exceeded on the reporting dates decisive under § 267 (4) HGB — is made by the customer alone, to the body maintaining the Unternehmensregister. Whether the accounts are deposited or published is chosen by the customer there; that choice is final.
(3) For meeting the deadlines, the time of transmission of the documents is decisive (§ 325 (4) sentence 2 HGB). The customer supplies their data in good time so that the service can be rendered before the deadline applying to them expires.
(4) The disclosure obligation falls under § 325 (1) sentence 1 HGB on the members of the representative body; the administrative-fine procedure under § 335 (1) HGB is directed against them and, under § 335 (1) sentence 2 HGB, also against the company. These obligations do not pass to eBilanz Fabrik under this contract. This paragraph restates the statutory position and does not create any limitation of liability.
(1) Unlimited liability. eBilanz Fabrik is liable without limitation under the statutory provisions
Points a) and b) apply equally to legal representatives and vicarious agents. Liability for intent cannot be waived in advance (§ 276 (3) BGB).
(2) Simple negligence. In cases of simple negligence eBilanz Fabrik is liable only for breach of a material contractual obligation — an obligation whose fulfilment makes the proper performance of this contract possible in the first place and on whose observance the customer may regularly rely. Here these are the technically correct carrying-over of the values released by the customer, the technically proper transmission of the released file to the tax administration, and the provision of the file owed under § 1 (3). In such cases liability is limited to the foreseeable damage typical of this type of contract at the time of conclusion. This includes in particular the disadvantage arising from a technically incorrect carrying-over of released values and from a transmission not made, or not made in time, through our fault; the list is not exhaustive. It does not include disadvantages arising from the customer themselves not filing with the Unternehmensregister, or not filing completely or in time (§ 1 (4), § 325 (1) sentence 2 HGB).
(3) Liability for simple negligence is otherwise excluded.
(4) No maximum amount is agreed. The statutory limitation periods apply unchanged. No change to the statutory burden of proof to the customer's detriment is associated with this paragraph.
(5) Precedence. Paragraphs 1 to 4 govern liability exhaustively. No other provision of this contract — including any description of the service in § 1 — and no statement on the eBilanz Fabrik websites limits paragraph 1. The limitations apply to the same extent in favour of the legal representatives, employees and other vicarious agents.
Within the product, on upload and before release, the following is displayed clearly: "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 release." Advertising and product statements refrain from any claim that eBilanz Fabrik ensures the correctness, compliance or acceptance of the filing.
(1)
| Service | net | 19 % VAT | gross |
|---|---|---|---|
| e-Bilanz to the Finanzamt (§ 1 (2)) | 29,95 € | 5,69 € | 35,64 € |
| Offenlegung/Hinterlegung (§ 1 (3)) | 39,95 € | 7,59 € | 47,54 € |
| Abschluss-Kombi — both services from one entry (§ 1 (2) and (3)) | 59,95 € | 11,39 € | 71,34 € |
| Further data set within the same Vorgang (same company, same financial year — e.g. a Sonderbilanz) | 19,95 € | 3,79 € | 23,74 € |
All amounts include statutory VAT. As the gross amount does not exceed 250 €, we issue a small-value invoice (Kleinbetragsrechnung) under § 33 UStDV: it states the consideration and the tax due on it as a single sum, together with the applicable tax rate (§ 33 sentence 1 no. 4 UStDV). A separately stated tax amount is not required in that case; the right to deduct input VAT is unaffected (§ 35 (1) UStDV).
(2) The price applies per company, per financial year and per filing occasion (a "Vorgang"), once, no subscription. Where a Vorgang consists of several data sets — for example the Gesamthands- and Sonderbilanz of a partnership — the base price under paragraph 1 is charged once, and for each further data set of the same Vorgang we charge an additional 19,95 € net (23,74 € gross). Each data set is its own transmission with its own validation and its own Transferticket. Within the same Vorgang only: a further financial year, or a further company, is a separate Vorgang under paragraph 2 and is charged at the full price under paragraph 1. It is independent of scope, size class and processing time.
(2a) Abschluss-Kombi. The Abschluss-Kombi covers both services — transmission to the tax office under § 1 (2) and provision of the disclosure or deposit file under § 1 (3) — for the same company and the same financial year. By way of exception to paragraph 2, the price is charged only once even though two filing occasions are involved; it is 9,95 € net below the sum of the individual prices. All other provisions of these terms apply to both services, in particular § 1 (4) (the customer submits to the Unternehmensregister themselves) and § 7 (the disclosure service requires a Kleinstkapitalgesellschaft within the meaning of § 267a HGB). If either service cannot be performed for the customer, no contract for the Abschluss-Kombi comes about; the individual services remain bookable.
(2b) When the Abschluss-Kombi falls due. The fee falls due only once both services have been rendered — that is, transmission to the tax office confirmed and the disclosure file provided. Until then the amount reserved under paragraph 3 remains reserved and is not debited. If only one of the two services is rendered, the bundle price is not charged; the reserved amount initially remains reserved, we contact the customer and invoice the service actually rendered at the applicable individual price under paragraph 1. A transmission to the tax office cannot be undone; the claim to remuneration for an individual service already rendered therefore remains in place.
(3) Payment precedes performance. Nothing is transmitted to the tax administration and no file is provided before the fee has been received or the payment provider has bindingly reserved the gross amount on the customer's means of payment. Reserved means earmarked, not debited. If a hold expires before the service is rendered, we ask for re-authorisation; without it nothing is carried out. The free preview carries the watermark "Vorschau · nicht zur Übermittlung", cannot be transmitted, and is not a delivery within the meaning of this paragraph.
(4) When the fee falls due.
a) For the service under § 1 (2), upon acceptance of a data set by the tax administration, evidenced by the Transferticket. Where a Vorgang consists of several data sets, the claim arises with the acceptance of the first, because its transmission cannot be undone and the obligation thereby fulfilled remains fulfilled; the further data sets of the same Vorgang are owed without additional fee.
b) For the service under § 1 (3), upon provision of the file validated against the official taxonomy for retrieval. Whether the customer retrieves the provided file does not change this.
(5) Fee only for a service rendered. If the event under paragraph 4 does not occur — no Transferticket, or the file does not pass validation against the official taxonomy or cannot be validated — no fee arises. We arrange for the hold to be released as soon as that is possible for us; otherwise it expires with the payment provider on its own. Nothing is then debited. If, exceptionally, a debit has nevertheless occurred, we refund the debited amount in full. When a reserved amount becomes available again is governed by the payment provider's timescales. This assurance is limited in content to the fee paid to eBilanz Fabrik; no undertaking for the substantive correctness of the data, for meeting a deadline, or for acceptance of the documents by the tax administration or by the body maintaining the Unternehmensregister is associated with it. Paragraph 6 remains unaffected.
(6) Failure for reasons attributable to the customer. The claim to the fee remains where the event under paragraph 4 fails to occur for reasons that the customer is solely or very largely responsible for, or where the customer is in default of acceptance (§ 326 (2) sentence 1 BGB) — in particular a missing release, ELSTER credentials not provided or invalid, incomplete details, or a hold not renewed despite request. eBilanz Fabrik must allow to be set off what it saves as a result of being released, or acquires by otherwise deploying its labour (§ 326 (2) sentence 2 BGB); the customer remains free to prove a higher saving.
(7) Repeat performance. Where a data set must be re-transmitted or a file re-produced because the service failed on an error attributable to eBilanz Fabrik, that happens without additional fee. Where the repeat performance is due to the customer having changed or corrected their details after release, it is a separate filing occasion and is charged under paragraph 1.
(8) Discount codes take effect only if applied during the payment process; they change only the amount to be reserved and paid, not the scope of the service.
We refuse rather than guess — before payment (a case outside § 7, missing details, amounts not unambiguously readable), before transmission (the official check by ELSTER/ERiC, or the validation of the disclosure file against the official taxonomy, does not run cleanly), or after payment authorisation and before the debit; in that case we release the hold. In every case nothing is charged. We state the reason in German and, where known, with the specific indication of what needs changing; we do not quote an official error code without explanation. If we cannot state the reason immediately, we come back by e-mail. In so far as your browser has stored them, your entries remain on your device for up to 30 days.
(1) The service under § 1 (2) is aimed at small corporations (§ 267 (1) HGB) and micro corporations (§ 267a HGB) in the legal form GmbH, UG (haftungsbeschränkt), AG or SE whose reporting date is 31 December. A first, shortened financial year (Rumpfgeschäftsjahr) beginning during the year and ending on 31 December is included. A reporting date other than 31 December is not included.
(2) Only financial years for which the tax administration accepts a taxonomy version can be transmitted; these are currently the financial years 2021 to 2025.
(3) The service under § 1 (3) is provided exclusively for micro corporations (§ 267a HGB) which under § 326 (2) sentence 1 HGB have to transmit the balance sheet alone. A small corporation must, under § 326 (1) sentence 1 HGB, transmit the balance sheet and the Anhang; eBilanz Fabrik does not produce the Anhang (§ 1 (5)), and a disclosure without it would be incomplete. We refuse such orders before any payment is collected or authorised; nothing is charged. The e-Bilanz to the Finanzamt under paragraph 1 remains fully available to those companies.
(4) The offer is aimed exclusively at entrepreneurs (§ 14 BGB), legal persons under public law and public-law special funds. The customer confirms this when ordering. There is no consumer right of withdrawal.
(5) Cases outside this framework are refused (§ 6a). No estimation and no approximation takes place.
Version / as of: 2026-08-27. This version is recorded with every order (field terms_version), so it stays verifiable which version you accepted.