Annual accounts for GmbH and UG. No tax firm.

Balance sheet and P&L. The balance sheet shows assets, liabilities and equity at the reporting date. The profit and loss statement shows income and expenses for the financial year. Together they form the annual accounts under § 242 HGB. For GmbH and UG companies. Companies generally also need notes to the accounts. Micro companies can qualify for relief under specific conditions. A management report is a separate document; small companies are exempt (§ 264 HGB). Norman builds the balance sheet, P&L and account schedules from your bookkeeping, and the condensed balance sheet as a PDF for disclosure.

Yes. For small and micro GmbHs, the law requires neither a tax advisor nor an auditor. Norman builds the balance sheet, P&L and E-Bilanz from your books and takes you to submission in four steps, on the Max plan for €39 a month.

The Max plan costs €39 a month billed yearly, so €468 a year. It includes annual accounts with E-Bilanz, corporate, trade and annual VAT returns, plus VAT returns and EC sales lists, and day-to-day bookkeeping is free. At a tax advisor, the closing of a small GmbH alone costs €512 to €2,048 net under the official fee schedule, and bookkeeping usually €200 to €800 a month.

You need complete annual postings and receipts, reconciled bank accounts, opening balances, receivables, payables, the fixed asset register and previous annual accounts where available. Depending on the business, you may also need inventory records, loan agreements or evidence for provisions. Your postings, receipts and reconciled bank accounts are already in Norman from the year.

Companies generally prepare their annual accounts within the first three months of the next financial year. Small companies may use up to six months if consistent with orderly business practice (§ 264 HGB). The general public disclosure deadline is one year after the reporting date (§ 325 HGB). Tax filing deadlines are separate.

Generally, yes. No revenue does not mean there are no balance sheet items: share capital, bank balances, fees or liabilities belong in the accounts. For a dormant UG with few postings, the close in Norman is done quickly.

No. The EÜR is a simplified profit calculation for eligible businesses, including many freelancers. A GmbH or UG generally keeps double-entry books and prepares a balance sheet and P&L. The Kleinunternehmer VAT exemption does not remove that obligation.

After you lock the year, Norman creates the condensed balance sheet as a disclosure PDF. You upload it on the Unternehmensregister's publication platform, and disclosure is done.

The annual accounts stay as they are. Norman books the receipt automatically into the first open year, and its VAT stays in its month. Before you lock, the ELSTER test preview shows that your E-Bilanz goes through.

To the tax office. The E-Bilanz goes to the tax office via ELSTER in one click. Norman builds the corporate, trade and annual VAT returns from the same figures, and you file them straight from the app. To the company register. For financial years from 2022, you disclose at the Unternehmensregister. Norman creates the condensed balance sheet as a disclosure PDF for you to upload on the publication platform.