EBilanzen

EBilanzen, commonly referred to as E-Bilanz, are the electronic submissions of annual financial statements to the German tax authorities. They are transmitted to the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) through the ELSTER system.

The electronic data set generally includes the balance sheet (Bilanz), the income statement (GuV), and, where required, additional components such as notes and an asset list (Anlagenverzeichnis). The purpose is to provide tax authorities with machine-readable financial information to determine corporate income tax and trade tax obligations and to support administrative processes and risk assessment. The data also enables prefilled fields in other tax forms.

Format and transmission: The E-Bilanz uses standardized data formats and coding, typically delivered via XML-based structures and integrated accounting software, with interfaces to DATEV and other suppliers. Submissions are made through the ELSTER portal and are bound to statutory deadlines.

Scope and legal framework: The E-Bilanz obligation covers many corporate taxpayers, partnerships under tax law and other entities required to file a balance sheet or financial statements for tax purposes. The system is periodically expanded and updated by amendments to tax law and administrative guidelines.

Impact: The EBilanzen aim to improve tax administration efficiency, enable data-driven risk assessment, and reduce duplicative data entry. They require accurate, timely bookkeeping and proper digital archiving to avoid penalties for non-compliance.