Disclosure at the Unternehmensregister (§ 325 HGB)
Here you create the file for the disclosure (Offenlegung) — not the e-Bilanz for the tax office.
You then upload the finished file to the Unternehmensregister yourself.
In 20 seconds
Is eBilanz Fabrik right for you?
We generate the XBRL e-Bilanz from your finalized figures. Three quick questions — then off you go.
GmbH
UG (haftungsb.)
AG
SE
Andere
Micro
Small
Medium
Large
What do the size classes mean? (§ 267 HGB)
Decisive: balance-sheet total · revenue · employees (avg.) — at least 2 of the 3 thresholds not exceeded.
Micro (§ 267a): up to €450,000 · €900,000 · 10 empl.
Small (§ 267(1)): up to €7.5M · €15M · 50 empl.
Medium (§ 267(2)): up to €25M · €50M · 250 empl.
Large (§ 267(3)): above that.
Yes
No
What do Yes / No mean?
Yes — financial year = calendar year (Jan 1 – Dec 31).
No — divergent or short fiscal year.
We can file a first financial year that starts on the incorporation date and ends on 31 December. A permanently non-calendar financial year (e.g. 01/07–30/06) is not currently provided for.
First financial year
Permanently different
The date from the commercial register. It is transmitted as the start of the financial year — without it we would have to assume 1 January, when the company did not yet exist.
What you'll need — incl. your ELSTER certificate · most people are done in under 10 minutes
Your finished annual accounts (balance sheet + P&L) — as PDF/Excel/CSV to upload, or to type in.
Your tax number and your federal state.
For the transmission at the end: your ELSTER certificate (.pfx/.p12) + password. Don't have one yet? Requesting it takes 1–2 weeks in practice, because the activation code arrives by post — how to request it. You can build and check your e-Bilanz without one — you only pay after the check.
How can I tell?
Your accountant's tax balance sheet or reconciliation, if any, shows whether values differ. If you are unsure, ask whoever prepared your annual financial statements — only you can give this answer, not us.
For this constellation (legal form, size class or a divergent financial year) eBilanz Fabrik is currently not designed — what is covered are micro and small corporations (GmbH, UG, AG, SE) with a calendar financial year or a first financial year ending on 31 December. We would rather tell you honestly than guess. Back to the overview
This means this one business and the fiscal year you are filing — not you personally and not another business. The e-Bilanz obligation under § 5b EStG attaches to the method of profit determination, not to the legal form.
Then you do not need an e-Bilanz — and you should not pay for one here.
Anyone determining profit on a cash basis (§ 4 Abs. 3 EStG) files an Anlage EÜR. That is a different dataset from the e-Bilanz under § 5b EStG. eBilanz Fabrik neither prepares nor transmits it.
How to proceed anyway: you can complete and submit the Anlage EÜR free of charge in „Mein ELSTER“ — you do not need a product from us for that.
If you picked the wrong one: if your accounts do contain a balance sheet with Aktiva and Passiva, select Balance sheet above — but even then eBilanz Fabrik does not cover your legal form.
Whether balance sheet or EÜR applies to you is for your tax adviser or your Finanzamt to settle in case of doubt. No warranty is given; we do not provide tax advice.
No problem — the answer is in your own paperwork. 1. Your annual accounts. Do they contain a page titled „Bilanz“ with two sides — Aktiva and Passiva — adding up to the same total? Then you prepare a balance sheet. 2. Your last tax return. Did it include an „Anlage EÜR“? Then you determine profit on a cash basis.
For a GbR, OHG, KG, sole proprietorship or freelancer it is your actual method of profit determination that decides, not the legal form. We will not guess on your behalf — a wrong assumption here leads to the wrong filing: an e-Bilanz instead of an Anlage EÜR, or the other way round.
Step 2
What would you like to file?
Two duties — with an Einheitsbilanz the same figures, but two different files. You enter the figures once. Why two files?
Are the Handelsbilanz (commercial balance sheet) and the Steuerbilanz (tax balance sheet) of your company identical for this financial year?
Yes — both are identical (Einheitsbilanz)
No — the Steuerbilanz differs from the Handelsbilanz
How can I tell?
If anyone prepared a separate Steuerbilanz or a reconciliation (Überleitungsrechnung) for your company in addition to the annual financial statements, the answer is "No". If you are unsure, ask whoever prepared your annual financial statements — only you can give this answer, not us.
Then enter the figures of your Handelsbilanz in the following steps — the values from your adopted annual financial statements, not the tax values. What is disclosed is the annual financial statements (§ 325 HGB).
The Abschluss-Kombi requires the Handelsbilanz and the Steuerbilanz to be identical. The disclosure publishes the commercial-law annual financial statements (§ 325 HGB); the tax office receives the Steuerbilanz (§ 5b EStG). If the two differ, they are two different sets of figures — one entry cannot produce both files. Instead, you can file the e-Bilanz with your tax values and create the disclosure separately with the figures of your Handelsbilanz.
All prices net plus 19 % VAT. The Unternehmensregister fee is paid there directly, because you file under your own account.
Step 2
Your company
Master data for the e-Bilanz cover page.
What we use your e-mail for — you can object at any time
For the transmission protocol, the invoice and questions about your case (Art. 6(1)(b) GDPR). We use your e-mail address to carry out your engagement and — unless you object — to remind you of the deadline for your next e-balance and inform you about our own similar services. You can object at any time (e-mail to hello@ebilanzfabrik.de or the unsubscribe link in every such e-mail); no costs arise other than transmission costs at basic rates. Deletion on request at any time, subject to statutory retention obligations. Details: Privacy Policy.
Don't have your tax number handy?
It's on your last tax assessment or in “Mein ELSTER”.
Where do I find the commercial register number?
It is on your Handelsregister extract — the register files your disclosure under it.
Shareholders (Gesellschafter)
Mandatory: all shareholders with their share — together 100 %.
Which shareholder type applies?
Normally you hold your shares privately → private assets. If the shares are held by another company → corporation. (Business assets only if the shares belong to the business assets of a sole proprietorship / partnership.)
News by email — optional
Leaving this unticked changes nothing about your order. If you tick it, we will send you a confirmation email once your order is complete; you will only receive news after you click the link in it. The reminder about the deadline for your next e-Bilanz and information about our own similar services, which you can object to at any time (see the note at your email address), do not depend on this box.
Step 3
Your balance sheet (Bilanz)
Upload your Bilanz (balance sheet) & GuV (income statement) — we read the values out and present them to you to confirm. Or type the items in manually.
Already filed an e-Bilanz with us?
Upload the e-Bilanz XML from our transmission email — we carry the figures over, you retype nothing. The file is read in your browser and never leaves your device.
No file selected
⤴ Upload file
Balance sheet & P&L as PDF, Excel or CSV — drag & drop
✍︎ Enter directly
Your finished items manually
📄 Files uploaded. Please confirm the core figures from your documents — you stay in control (no review of content by us).
✅ Values read out from your files — please review & correct if needed. Your PDF was processed only to read the values and was not stored. You stay in control of the figures; we do not review their content. If the balance holds (Aktiva = Passiva), click "Continue".
Which files work? Please export the PDF from your accounting software — not a photo/scan
Drag your balance sheet and P&L here (or click) — as PDF, HTML, Excel, CSV, Markdown or TXT. Then click “Continue →” below — we read out your balance sheet & P&L and present the values for confirmation. PDF/Excel are read locally in your browser (no cloud, no AI). Of the file itself we receive only structural details such as the file type and the number of lines read, never text from it; the figures taken over are treated like your other entries (Privacy). Or fill the template instead.
Only have a trial balance (SKR 03/04) or a BWA?
eBilanz Fabrik takes the finished positions of your § 266/§ 275 HGB statements — your chart of accounts (SKR 03 or SKR 04) does not matter: we take positions, not accounts. A trial balance alone is not enough; please export the balance sheet and P&L from your accounting software (PDF, Excel or CSV).
⤴
Drag balance sheet & P&L here PDF · HTML · Excel · CSV · Markdown · TXT — or click — or paste your figures directly (Ctrl+V)
Step 4
Your GuV (income statement)
The profit-and-loss statement — the items for your size class, straight from your financial statements.
Step 6
Disclosure details
Two details only the disclosure requires. The overview comes next — you check everything there without retyping any of it.
As a micro-entity you may omit the notes (Anhang) if you state these items below the balance sheet. Enter whatever applies — otherwise leave it empty:
· Contingent liabilities (§ 251 HGB — e.g. sureties, guarantees)
· Advances and loans to members of the management (§ 285 no. 9 (c) HGB)
· for an AG additionally treasury shares (§ 160 (1) no. 2 AktG)
Prior-year figures (§ 265 Abs. 2 HGB)
A disclosure shows the prior year's amount beside every item. Enter the figures from last year's accounts — leave blank where there was no prior-year amount.
Step 5
Review & free preview
A quick review — free, no certificate, no payment. You see exactly what will be transmitted.
Deposit or publication — you make that choice in the portal
As a micro-entity (§ 267a HGB) the Hinterlegung (deposit) under § 326 Abs. 2 HGB is open to you: your balance sheet is then deposited and not published — third parties may inspect it only on individual, chargeable request (§ 9 (6) HGB). You make that choice at the Unternehmensregister in a form field — not in the file we produce — and it is final.
📄 Free preview — all your figures in the positions of the HGB taxonomy, the balance check (Aktiva = Passiva) + the net-worth comparison (Betriebsvermögensvergleich), watermarked "Preview · not for transmission". The valid XBRL file + the transmission are unlocked only with payment + your release (Freigabe).
The next step is free: we run the official ERiC technical check (not content) — you only pay after that.
This preview is free and non-binding. You only pay in the next step; the certificate comes right at the end. Your payment only falls due once the transmission has succeeded.
Step 6
Payment
Secure payment via Stripe. At first we only place a hold on the amount — when it is charged is stated in the payment box below. Then comes your release + transmission — you stay in control.
✅
You see errors before you file — not after.
The official ERiC validation checks format and mandatory fields, not content, before your e-Bilanz reaches the tax office. Technical ERiC check passed ✓
Technical check — not a content review of your figures.
Invoice, transmission protocol and confirmation go to:— · change
e-Bilanz transmission (financial year 2025)29,95 €
plus 19% VAT (USt)5,69 €
Total35,64 €
Included: ERiC transmission to the Finanzamt · Transferticket + XBRL file by email · invoice (§ 14 UStG)
For financial years beginning after 31 December 2024, the e-Bilanz also includes the unaggregated account statements with account balances (Kontennachweise, § 5b(1) sentence 1 EStG). This form files the balance sheet and income statement without them.
🔒 Secure payment via Stripe (credit or debit card, Apple Pay / Google Pay). We reserve 35,64 € — you're only charged after a successful submission to ELSTER; if it fails, we release the hold immediately. Invoice (§ 14 UStG) by email.
29,95 € net plus 19% VAT = 35,64 € gross · payment via Stripe.
Step 7
Release & transmit
Final step: your ELSTER certificate + your release (Freigabe) — then we transmit with your certificate via ERiC to the Finanzamt. You don't operate ELSTER yourself.
Transmission with your ELSTER certificate
You upload your ELSTER certificate (.pfx) and enter the corresponding password (in ELSTER, the password to your certificate file) — with it you sign the transmission; we send it for you via ERiC to the Finanzamt. You don't have to operate ELSTER yourself. The certificate is used only for this single transmission and never stored. No certificate yet? Free in Mein ELSTER (~1–2 weeks, valid 3–5 years) — many GmbHs already have one from VAT pre-returns (USt-Voranmeldung).
Generating the XBRL e-Bilanz, validating it technically + transmitting it to the Finanzamt …
Transmission to the Finanzamt only after your payment + release, on your behalf. No tax advice.
Release received — we take it from here.
eBilanz Fabrik creates your XBRL e-Bilanz and transmits it — signed with your ELSTER certificate — via ERiC to the Finanzamt. You don't have to operate ELSTER yourself.
e-bilanz-2025.xbrl
HGB taxonomy · technically validated · ready for transmission
What happens next
We transmit your e-Bilanz — signed with your ELSTER certificate — via ERiC to the Finanzamt, addressed to your tax number. You don't operate ELSTER yourself.
The ELSTER acceptance server acknowledges receipt with a Transferticket and reports back whether the transmission was accepted. That reply is what decides — the Transferticket on its own is a receipt, not a confirmation of acceptance.
You receive the Transferticket + your XBRL file by email as proof of your transmission.
Your invoice (§ 14 UStG, incl. 19% VAT) arrives by email — you deduct the VAT as input tax.
For product improvement and error analysis we store what you enter — including company, contact details and tax number, even if you stop. No ELSTER password.Details & objection