Missed the filing deadline: the penalty procedure
Updated: August 2026 · ~3 min read · eBilanz Fabrik (a tool, not tax advice)
In short: if the annual accounts are not filed on time, the Bundesamt für Justiz opens penalty proceedings of its own motion (§ 335 HGB). It starts with a warning and six weeks' grace; after that the penalty is imposed — at least € 2,500, at most € 25,000. It repeats until you file, and filing late does not remove a penalty already imposed.
1. It starts without anyone reporting you
No complaint is needed. The Bundesamt für Justiz checks compliance of its own motion and opens the procedure itself. That sets filing apart from duties where something only happens once someone objects.
2. The procedure
- Formal warning — it names the missing documents and sets a six-week grace period.
- Imposition — if that period also passes, the penalty is imposed.
- Repetition — the procedure is opened again for as long as the documents remain unfiled.
The grace period is the decisive point: react to the warning and file within those six weeks, and no penalty is imposed.
3. The amount
§ 335 Abs. 1 HGB sets the range: at least € 2,500, at most € 25,000. The actual figure depends on the case. The costs of the procedure come on top.
4. Why filing late does not undo it
Filing after the penalty has been imposed does end the repetition — but the penalty already imposed stays payable. That is where the expensive misunderstanding sits: "I will just file it later" is true about the future and false about the past.
5. Who is addressed
Proceedings are directed at the company and at the members of its representative body. Responsibility for timely filing sits with management.
6. What this means in practice
The deadline is twelve months after the balance sheet date — for 2025 that is 31 December 2026. Who is obliged and what gets filed: Must I file my GmbH's annual accounts? The difference between disclosure and deposit, and who may file the balance sheet alone: Disclosure or deposit.
7. What eBilanz Fabrik does here — and what it does not
We do not file your disclosure today and cannot conduct penalty proceedings on your behalf. What we handle is the e-Bilanz to the tax office under § 5b EStG.
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Create your e-Bilanz →Frequently asked questions
What happens if I miss the filing deadline?
The Bundesamt für Justiz opens penalty proceedings of its own motion under § 335 HGB. It starts with a formal warning and a six-week grace period; if that too passes, the penalty is imposed.
How large is the penalty?
Under § 335 Abs. 1 HGB, at least € 2,500 and at most € 25,000. The actual amount depends on the individual case.
Is it imposed only once?
No. The procedure repeats for as long as the documents remain unfiled.
Does filing now help?
Going forward yes — the procedure ends once you file. But filing late does not remove a penalty already imposed; it stays payable.
Who is liable — the company or the managing directors?
Proceedings are directed at the company and at the members of its representative body. Responsibility for timely filing sits with the management.
Are there costs on top of the penalty?
Yes. The procedure itself incurs costs, charged in addition to the penalty.
eBilanz Fabrik is a transmission tool and provides neither tax nor legal advice. Details of the procedure, deadlines and amounts without guarantee; the statutory provisions (§ 325 HGB, § 335 HGB) and the decisions of the Bundesamt für Justiz in the individual case govern. Live penalty proceedings belong in expert hands. We do not currently file the disclosure or deposit for you.