The E-Balance is the electronic submission of the company balance sheet to the responsible tax office. All businesses and traders required to keep accounts are obligated to submit their balance sheets electronically to the tax office starting in 2013. This work serves as a practical guide for implementation within companies and already takes into account the adjusted DATEV chart of accounts.

Content:

• Background on electronic accounting (so-called E-Balance)
• Submission methods, taxonomy, and XBRL standard
• Areas of application (individual and corporate entities, sole proprietorships)
• Booking instructions and adjustments in the chart of accounts
• Training of staff and implementation in IT
• Advantages and opportunities of the E-Balance

Target audience:

• Entrepreneurs
• Tax advisors
• Auditors
• Financial administration

About the author/editor:
Dipl. Kfm. Benjamin J. Feindt and Dipl. Kfm. Nils Johannsen are tax advisors who consult businesses.