Source SNI
What is the e-balance sheet in Germany?
The E-bilanz or e-balance sheet is a balance sheet in electronic form. ACCORDING ß portion 5b of the German Income Tax Law (ITA) certain taxpayer must balance sheet with her income (income statement) in the control authority in the electronic format file. This reporting obligation began in 2014.
Other sources
Latest Posts in "Germany"
- VAT Treatment of Online Events: Place of Supply, Exemptions, and Recent Administrative Guidance
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- BFH Ruling on Average Rate Taxation Under § 24 UStG: New Application Guidelines from BMF
- New E-Invoice Rules: Mandatory Validation and 8-Year Storage of Validation Reports in Germany
- Germany Updates FAQs on Mandatory E-Invoicing: Key Clarifications and Transitional Provisions Explained
