Bookkeeping in Germany
We help founders understand where their money is going, every month, on time. Delivered to HGB for German businesses, priced in EUR.
German bookkeeping is judged against GoBD: records must be complete, traceable and unalterable, which is why a correction is posted as a reversing entry rather than an edit. We keep DATEV-compatible records so your Steuerberater gets a clean handover, and so the monthly Umsatzsteuer-Voranmeldung due on the 10th is produced from the ledger rather than estimated around it.
Dedicated bookkeepers working inside your cloud accounting stack deliver weekly reconciliation and a clean monthly close. You get a Profit & Loss and Balance Sheet you can actually act on — categorised, reviewed, and delivered on a fixed calendar.
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 |
| Umsatzsteuererklärung (annual VAT return) | Annual | 31 July of the following year, extended when filed through 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.
Bookkeeping deliverables
- Weekly bank & credit-card reconciliation
- Receipt and document matching
- Monthly P&L and Balance Sheet
- Chart-of-accounts maintenance
- Month-end close on a fixed calendar
- Dedicated bookkeeper inside your software
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.
Bookkeeping in Germany
Keep exploring
Bookkeeping 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.