Skip to main content
All Collections
Sharing data for double-entry bookkeeping and balance sheet requirements (Bilazierungspflicht)
Sharing data for double-entry bookkeeping and balance sheet requirements (Bilazierungspflicht)

Bilanz - Double-entry bookkeeping

Updated over 7 months ago

When am I required to do double-entry bookkeeping or submit a balance sheet along with my Tax Declaration (Bilanzierungspflichtig)?

If you are considered a tradesman (Gewerbetreibender) and your turnover exceeds 800.000€ or your profit exceeds 80.000€ per year.

I am required to do double-entry bookkeeping and submit a balance sheet. Which data and documents should I share with Kontist to include this?

  1. Your balance sheet of the previous year (Vorjahresbilanz)

  2. Your profit and loss statement of the previous year(Vorjahres GuV)

  3. Summary of fixed assets (Anlagespiegel)

  4. List of all outstanding accounts receivable and accounts payable (OPOS-Liste)

  5. All your tax statements (Steuerbescheide) from the last 3 years, if available

  6. Invoices and bank statements for the current tax year (Belege + Kontoauszüge)

  7. Inventories of the current tax year, if applicable

  8. Business Loans of the current tax year, if applicable

How should I provide my double-entry bookkeeping requirements?

Please send your data and documents via email to steuern@kontist.com.

Still have questions?

Do you have any questions about the balance sheet or receivables and payables? Watch this video below (make sure to switch on English subtitles!)

Did this answer your question?