e-Bilanz for micro-entities (Kleinstkapitalgesellschaften, § 267a HGB)
Updated: October 2026 · ~4 min read · eBilanz Fabrik (a tool, not tax advice)
In short: a micro-entity (Kleinstkapitalgesellschaft) may draw up a strongly abridged balance sheet and a micro P&L — but the reliefs concern only the level of detail. You still have to transmit the e-Bilanz under § 5b EStG electronically to the Finanzamt. eBilanz Fabrik supports exactly this shortened micro-entity structure. For financial years beginning after 31 December 2024, the e-Bilanz also includes the unaggregated account statements with account balances (Kontennachweise, § 5b Abs. 1 Satz 1 EStG). Our form files the balance sheet and income statement without them.
1. When am I a micro-entity GmbH?
A micro-entity (Kleinstkapitalgesellschaft) within the meaning of § 267a HGB exists when your GmbH (or UG) does not exceed at least two of the three thresholds below on two consecutive balance-sheet dates:
- Balance-sheet total up to 450,000 €
- Revenue (in the twelve months before the reporting date) up to 900,000 €
- on annual average up to 10 employees
The 2-of-3 rule applies: meeting just two of the three thresholds already places you in the size class — the third may be exceeded. What matters is consistency across two reporting dates; in the year of formation the first financial year suffices.
2. The reliefs for micro-entity GmbHs
The legislator grants micro-entities targeted simplifications when drawing up the annual accounts:
- Strongly abridged balance sheet (§ 266 Abs. 1 Satz 4 HGB). Instead of the full structure, the items marked with letters suffice — that is, only the top level of assets and liabilities.
- Micro P&L with 8 line items (§ 275 Abs. 5 HGB). The profit-and-loss account is condensed into eight items — from revenue down to the net income or net loss for the year.
These reliefs noticeably reduce the effort of preparation — the balance sheet becomes leaner and therefore easy to automate.
3. The e-Bilanz duty still applies (§ 5b EStG)
Important: the relief under § 267a HGB concerns the level of detail of your accounts — not the filing duty. The e-Bilanz under § 5b EStG must be transmitted electronically in XBRL format to the Finanzamt for a micro-entity too. "Micro" does not mean "exempt": it only means you may present the contents in a shortened form. For financial years beginning after 31 December 2024, the e-Bilanz also includes the unaggregated account statements with account balances (Kontennachweise, § 5b Abs. 1 Satz 1 EStG).
4. Built for it: eBilanz Fabrik
eBilanz Fabrik supports the shortened micro-entity structure — the strongly abridged balance sheet under § 266 Abs. 1 Satz 4 HGB and the micro P&L with eight line items under § 275 Abs. 5 HGB. You upload your finished annual accounts as a PDF; the figures are read, converted into the XBRL format of the HGB taxonomy, technically checked, and — on your approval — transmitted to the Finanzamt via ERiC. Under 10 minutes, from 29,95 € per filing. The mapping of individual items remains your decision.
Market comparison is indicative (as of 2026). 29,95 €, net plus 19 % VAT, one-time, no subscription.
Upload your annual accounts as a PDF, review, approve — we transmit the shortened structure to the Finanzamt via ERiC.
Create your e-Bilanz →FAQ
Which thresholds apply to a micro-entity (Kleinstkapitalgesellschaft)?
On two consecutive balance-sheet dates you must stay below at least two of three thresholds: balance-sheet total up to 450,000 €, revenue up to 900,000 €, and on annual average up to 10 employees (§ 267a HGB).
Does a micro-entity GmbH have to file an e-Bilanz?
Yes. The reliefs concern the level of detail, not the filing duty. The e-Bilanz under § 5b EStG must be transmitted electronically to the Finanzamt for a micro-entity too.
Which structure applies to a micro-entity?
It may use the shortened structure: a strongly abridged balance sheet under § 266 Abs. 1 Satz 4 HGB and a P&L with eight line items under § 275 Abs. 5 HGB.
Transmitting to the tax office under § 5b EStG does not discharge filing with the Unternehmensregister (§ 325 HGB) — two recipients, two deadlines. For financial year 2025 it runs to 31 December 2026, and on default the Bundesamt für Justiz imposes a penalty (§ 335 HGB: € 2,500 to € 25,000; where the duty is met only after the six-week period, € 500 for a micro company relying on § 326 Abs. 2 and € 1,000 for a small one). Who must file · Disclosure or deposit · what it costs
eBilanz Fabrik is a transmission tool and gives no tax advice. Legal facts and deadlines without guarantee; the statutory rules govern (incl. § 267a HGB, § 266 Abs. 1 Satz 4 HGB, § 275 Abs. 5 HGB, § 5b EStG). Whether the size criteria are met in your case is, in case of doubt, for your tax advisor to confirm.