Your annual accounts. Built from your books.

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 supports the close using your bookkeeping. Check which additional documents your company needs for its size and situation.

You can prepare the accounts yourself. Norman builds the reports from your ledger and guides you through review, locking and E-Bilanz submission. The directors remain responsible for accuracy and the company's obligations. Seek professional help for complex valuations, restructurings or closing entries you are unsure about.

Annual accounts with E-Bilanz are included in the company Max plan. The pricing table on this page shows current monthly and annual rates. The relevant subscription must be active when the accounts are prepared and submitted. Personal tax advice and separate public disclosure are not automatically included software services.

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.

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 still need to be accounted for. Check annual accounts, tax return and disclosure obligations even for an inactive UG.

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.

The software lets you download a disclosure PDF after locking the year. The download does not publish or deposit your accounts. You or your tax advisor must file the documents separately and retain the confirmation.

There is no undo for the year lock in the app. Review all figures and the test preview before locking. If a correction is needed afterwards, contact support and your tax advisor.

To the tax office. The E-Bilanz transmits tax balance sheet and P&L data electronically. It does not replace corporate tax, trade tax or annual VAT returns. Review and submit those returns separately. To the company register. For financial years beginning in 2022 or later, disclosure or deposit goes to the Unternehmensregister. After you lock the year, Norman provides a disclosure PDF. Downloading it does not file the documents. Arrange disclosure yourself or through your tax advisor.