Second duty.
File your annual accounts to 31 Dec 2025 — deadline 31 Dec 2026.
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. For that second step we produce the XBRL document, which you file yourself — without a tax adviser:
Micro entities (Kleinstkapitalgesellschaften, § 267a HGB): Hinterlegung (deposit) under § 326 Abs. 2 HGB — the balance sheet only, not published.
Small companies (§ 267 Abs. 1 HGB): Offenlegung (publication) under § 326 Abs. 1 HGB — balance sheet and notes. You upload your adopted notes (Anhang) as a Word file; we convert them word for word.
If you prepare your e-Bilanz with us, the figures are already there.
Create your filing document
We produce the XBRL document from your figures, validated against the official taxonomy. 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, for small companies (§ 267 Abs. 1 HGB) as an Offenlegung (publication) under § 326 Abs. 1 HGB with the adopted notes as a Word file (.docx) — in each case with a balance sheet date of 31 December, financial years from 2022. Requirements and exclusions: § 7 (3) of the Terms. We place a hold on the amount — you are only charged once your document is ready.
In short: in addition to the e-Bilanz, the annual accounts must reach the Unternehmensregister (§ 325 HGB) — twelve months after the balance sheet date at the latest, so by 31 December 2026 for a financial year ending on 31 December 2025. A micro entity may deposit the balance sheet alone (§ 326 Abs. 2 HGB); a small company publishes balance sheet and notes (§ 326 Abs. 1 HGB). If the deadline is missed, the Bundesamt für Justiz opens penalty proceedings of its own motion (§ 335 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) may deposit the balance sheet alone — not published, access only on a paid individual request. Small companies publish balance sheet and notes — publicly retrievable.
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; for a small company, balance sheet and notes, without the profit and loss account.
- 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).
- Small company: balance sheet and notes — no P&L (§ 326 Abs. 1 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 — for a small company together with your adopted notes.
How it works
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 |
|---|---|
| Deposit file for micro capital companies (§ 267a HGB) or filing document with notes for small capital companies (§ 267 Abs. 1 HGB), in each case with a balance sheet date of 31 December, financial years from 2022 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)
- For a small company: convert the adopted notes from your Word file into the document word for word
- 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 notes text from us — we write none, suggest no content and do not check your notes for completeness or correctness
- No determination of your size class — you confirm that
eBilanz Fabrik takes the amounts you provide and prepares them technically; in doing so, an amount may be split across several items — for example equity, from which the result for the year is shown separately. Preparing and adopting the annual accounts, and judging your size class, remain with you or your tax adviser.