Accounting Cleanup in Germany
We fix the mess underneath your numbers so every report can be trusted. Delivered to HGB for German businesses, priced in EUR.
A German cleanup is bounded by GoBD: the original entries stay, and every correction is a documented reversing posting with an audit trail. We reconcile the Umsatzsteuer accounts back to the Voranmeldungen already filed, correct HGB classification, and deliver a DATEV-compatible file your Steuerberater can work from without re-doing the year.
Duplicate entries, a bloated chart of accounts, miscategorised transactions, unreconciled balances — cleanup is different from bookkeeping. We diagnose and repair the structural problems in your file so your financials become accurate, auditable, and investor-ready.
The deadlines we track against your ledger.
| Obligation | Frequency | Due | Authority |
|---|---|---|---|
| Umsatzsteuer-Voranmeldung (VAT advance return)VAT-registered businesses; frequency depends on prior-year VAT | Monthly | 10th of the following month, or the 10th of the second following month with a Dauerfristverlängerung | ELSTER |
| Körperschaftsteuererklärung (corporate income tax return)GmbH, UG and other corporations | Annual | 31 July of the following year; end of February of the second following year via a Steuerberater | Finanzamt |
Last reviewed against the source . These are the standard dates. Extensions through a registered agent, a non-calendar year end, and volume-based filing frequencies all shift them — confirm your own dates with Finanzamt. This is general information, not tax advice.
Accounting Cleanup deliverables
- Chart-of-accounts restructure
- Duplicate & error removal
- Re-categorisation of mis-coded transactions
- Reconciliation error correction
- Opening-balance and equity clean-up
DATEV
Germany is the one market where the international stack does not apply — DATEV is the interchange standard between companies and their Steuerberater, and GoBD requires audit-proof, unalterable record keeping.
A worked example, in your currency.
A Berlin GmbH selling software across the EU, 2,000 transactions a month, monthly VAT filing.
- In-house Buchhalter (fully loaded, per month)
- 5.400 €
- Salt bookkeeping + VAT compliance
- 1.950 €
- Monthly saving
- 3.450 €
Figures in EUR. Cross-border EU sales usually add OSS reporting on top of the domestic Umsatzsteuer-Voranmeldung.
The framework your Germany accounts are held to.
We prepare to HGB (German GAAP), with GoBD record-keeping rules. These are the bodies that set that framework and the authorities you file with — linked so you can verify the standard rather than take our word for it.
- Professional bodyIDWInstitut der WirtschaftsprüferGerman institute of public auditors; issues professional standards.
- Professional bodyBStBKBundessteuerberaterkammerFederal chamber of tax advisers (Steuerberater).
- RegulatorBZStBundeszentralamt für SteuernFederal tax office — VAT, withholding and registration.
- RegulatorELSTERThe electronic filing portal all German returns go through.
Listed for reference. Salt Accounting Group is not stating membership, registration or affiliation with any of these organisations. Where a filing must be lodged by a registered local agent, it is — your agent keeps the lodgement and the professional sign-off.
Accounting Cleanup in Germany
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Accounting Cleanup for Germany, simply handled.
Tell us where you trade and what shape the books are in. You get scope, price and a start date in writing within one business day — no obligation.