Second duty.
File your annual accounts — without a tax adviser, without form chaos.
The e-Bilanz goes to the tax office. The same annual accounts must additionally go to the Unternehmensregister, the German company register — two separate duties, two deadlines, the same figures. We are preparing that second step now — initially for micro entities (§ 267a HGB) only, as Hinterlegung (deposit) under § 326 Abs. 2 HGB.
If you prepare your e-Bilanz with us, the figures are already there — you enter nothing twice.
Create your filing document
We produce the official XBRL document from your figures. You file it yourself under your own account with the Unternehmensregister.
For micro entities (§ 267a HGB) as a Hinterlegung (deposit) under § 326 Abs. 2 HGB. We place a hold on the amount — you are only charged once your document is ready.
Not ready yet? Deadline reminder for 31 December.
In short: in addition to the e-Bilanz, the annual accounts must reach the Unternehmensregister (§ 325 HGB) — twelve months after the balance sheet date, so for financial year 2025 by 31 December 2026. A micro entity deposits the balance sheet only (§ 326 Abs. 2 HGB); a small company publishes balance sheet and notes (§ 326 Abs. 1 HGB). Miss the deadline and the Bundesamt für Justiz opens fine proceedings — €2,500 to €25,000, or €500 for a micro capital company filing after the six-week grace period (§ 335 Abs. 1 and Abs. 4 HGB). No warranty is given for these details.
What this is about
Three things that apply to every GmbH and UG.
Transmitting to the tax office does not discharge it. The Unternehmensregister is a different recipient with a different procedure.
For financial year 2025 that means by 31 December 2026. The deadline runs independently of the tax return.
Micro entities (Kleinstkapitalgesellschaften) deposit the balance sheet only. It is not published — access only on a paid individual request.
Can I use the e-Bilanz file for the filing as well?
No. The file for the tax office is an ELSTER transport envelope, addressed by your tax number. The Unternehmensregister takes a bare XBRL instance, addressed by your register entry — and it deliberately contains less: for a micro capital company, the balance sheet alone.
- ELSTER transport envelope — producer id, test flag, transmitted by us.
- Addressed by your 13-digit tax number.
- Carries balance sheet and profit & loss account — § 5b EStG demands both.
- Tax positions and reclassifications that are no business of the register.
- Bare XBRL instance — no envelope; you file it yourself.
- Addressed by your register entry, not by the tax number.
- Micro entity: balance sheet only — no P&L (§ 326 Abs. 2 HGB).
- Plus the date of adoption, the size class and the average number of employees — the tax file has no slot for those.
That is not a formality, it is your protection. Filing the tax office's document with the register publishes your revenue and staff costs permanently — and over-disclosure cannot be withdrawn. So the same figures produce a second, separate file — you enter nothing twice.
What we are building
Two routes — which one applies depends on your size class
Many small GmbHs and UGs also meet the thresholds of a micro entity (Kleinstkapitalgesellschaft, § 267a HGB). The relief in § 326 Abs. 2 HGB then applies: deposit instead of publication — the figures are not made public.
- Balance sheet only — no P&L, no notes.
- Not publicly viewable. The figures are deposited, not published.
- Access only on a paid individual request by a third party.
- Two of the three thresholds not exceeded: ≤ 450,000 € total assets, ≤ 900,000 € revenue, ≤ 10 employees.
- Balance sheet and notes — the P&L stays out.
- Publicly retrievable via the Unternehmensregister.
- Viewable by anyone without a request — competitors included.
- Two of the three thresholds not exceeded: ≤ 7.5 million € total assets, ≤ 15 million € revenue, ≤ 50 employees.
What eBilanz Fabrik costs
Price — one-off per set of annual accounts, no subscription. We produce the XBRL document, validated against the official taxonomy; you file it with the Unternehmensregister yourself under your own account.
| Service | Price |
|---|---|
| Disclosure / deposit XBRL file in the official taxonomy, one-time per set of annual accounts — no subscription | 39.95 € net |
| plus 19 % VAT | 7.59 € |
| You pay us incl. VAT | 47.54 € |
The Unternehmensregister’s own fee comes on top — you pay that directly to them, not to us, because you file the document under your own account. What the register charges. The register states its current amounts itself.
What we do — and what we do not
What we do
- Put your figures into the register’s format (an XBRL file in the official taxonomy)
- Hand you the finished file to download — you upload it to the Unternehmensregister yourself
- Give you step-by-step upload instructions, so it is clear where the file goes
What we do not
- No submission on your behalf — you file it yourself
- No tax advice and no legal advice
- No review of the substance of your figures
- No preparation of the annual accounts
- No determination of your size class — you confirm that
eBilanz Fabrik takes the values you provide unchanged and prepares them technically. Preparing and adopting the annual accounts, and judging your size class, remain with you or your tax adviser.