Ongoing bookkeeping
Posting of ongoing business transactions based on the documents, bank statements and supplementary information provided.
Bookkeeping & annual accounts
Ongoing financial bookkeeping, VAT pre-filings, management reports and annual accounts for smaller businesses, sole proprietors and companies.
The objective is orderly, traceable and timely tax processing of ongoing business transactions.
Scope of services
The exact scope depends on legal form, profit determination method, VAT status, document volume and required reporting depth. Before mandate acceptance, the services to be covered are defined.
VAT pre-filings
Preparation and electronic filing of VAT pre-filings based on current bookkeeping, where expressly commissioned.
Management reports and trial balances
Provision of business reports for ongoing assessment of economic development.
Balance sheet and profit and loss account
Preparation of annual accounts where balance-sheet accounting is required or agreed, particularly for corporations and businesses subject to bookkeeping obligations.
Who is this service suitable for?
This service is suitable where ongoing business transactions must be processed in a structured and tax-compliant way.
Business operators and self-employed persons
Ongoing income, expenses, VAT and regular reporting requirements.
Freelance activities
Structured document processing, VAT questions and ongoing profit determination.
GbR, OHG and other partnerships
Ongoing bookkeeping and declarations for assessment.
GmbH and UG
Ongoing bookkeeping, annual accounts, corporate income tax and trade tax.
New businesses
A bookkeeping structure can be set up properly from the beginning.
Smaller operations
Businesses with manageable document volume and need for clear ongoing tax support.
Required information
The documents required depend on the specific facts. A tailored request is made after initial classification.
Invoices and payment records
Incoming and outgoing invoices, bank statements, payment evidence, cash records and other business documents must be provided completely.
Supplementary information
Additional information may be required for individual transactions, for example private use, business purpose, intra-Community matters or mixed expenses.
Invoice details and input VAT
Proper invoices are required for input VAT deduction. Incorrect or incomplete invoices can create tax risks.
Timely provision
VAT pre-filings and reports can only be prepared on time if documents are provided in full and on time.
Process
Initial review
Clarification of legal form, profit determination method, VAT status, document volume, existing processes and open deadlines.
Definition of scope
Agreement on whether bookkeeping only, VAT pre-filings, management reports, annual accounts or tax returns will be covered.
Document and data transfer
Set-up of a practical process for documents, bank statements and queries.
Ongoing processing
Posting of transactions, clarification of open points and preparation of agreed filings or reports.
Important limitation
Bookkeeping obligation and annual accounts
Whether an income-surplus calculation is sufficient or annual accounts with balance sheet and profit and loss account must be prepared depends in particular on legal form, type of activity and statutory thresholds. Corporations such as GmbH and UG are subject to bookkeeping and balance-sheet obligations; for sole proprietors and partnerships, obligations may arise under the HGB or section 141 AO.