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"
- Germany and France Synchronize E-Invoicing Standards Ahead of EU ViDA Mandates
- Corrected or Late Invoices? BFH Confirms VAT Recovery Still Possible
- Avoiding VAT by Withdrawing Assets Before Sale: New Legal Clarifications
- Federal Fiscal Court Rules on VAT Exemption for Private Clinics: Criteria and Mixed Outcomes Explained
- TSE Replacement in Germany: Multi-Year POS Transition, Hardware vs. Cloud, and Strategic Planning
