What is an e-balance sheet?

The electronic transmission of a company balance sheet is referred to as an electronic balance sheet or e-balance sheet.

According to Section 5b EStG, balance sheets and profit and loss statements must be submitted electronically for financial years beginning after December 31, 2011. For financial years beginning after December 31, 2024, the non-compacted account statements with account balances must also be transmitted electronically. An uncompacted statement of accounts includes at least all general ledger accounts that have a balance at the end of the financial year. Summarizing individual G/L accounts into account groups or other characteristics is generally not permitted. The account statement must contain the following information: Name of the item, account number, account description and the account balance.

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