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Stefan Kaufmann
Tel.: +49 69 9585-6333
stefan.kaufmann@de.pwc.com
Heiko Schäfer
Tel.: +49 69 9585-6227
heiko.schaefer@de.pwc.com
Fundstelle
BMF, Schreiben vom 28. September 2011 (IV C 6 – S 2133b/11/10009)
Electronic filing of accounts – a year’s reprieve
Under the terms of Section 5 b Income Tax Act all businesses must in future file their balance sheet and profit and loss
accounts in support of the tax returns electronically. The German finance ministry has now published a decree providing
additional information on the application of the new rules. The electronic information should be submitted by using XBRL
(eXtensible Business Reporting Language) as the common format for business and financial reporting. Originally, the rules
on electronic filing of accounts were to apply for business years beginning or after January 1, 2011. This date was postponed
for one year in order to give businesses sufficient opportunity to prepare for their new responsibilities; new starting
date is for business years beginning on or after January 1, 2012. However, the tax authorities do not object to non-compliance
for 2012, i.e. if a paper-based exchange of data is still being made for that first year only. The ministry has used a test
phase of voluntary filing by selected businesses during the first half of 2011 as a basis for optimizing the taxonomy and
technical guidance for programmers. This taxonomy has now finally been released by the finance ministry and is explained
in some detail in the new decree. Special taxonomy is available for banking and insurance, the housing industry, transport
services, agriculture and forestry, hospitals, care facilities and corporations under public law (municipal bodies and their
businesses). Hopefully by May 2012 the administration will be in a position to accept all relevant data of those special
taxonomies. Until then voluntary filing is still possible. The finance ministry has also pointed out in its decree that the
taxonomy will be updated regularly and extended if necessary.
For a selected group of businesses using the accrual method of accounting the implementation date was further delayed:
Branches, taxable business operations of corporations under public law as well as charity organizations as regards their
economic activities must now adopt the electronic filing for business years beginning on or after January 1, 2015. Local
companies with branches abroad must submit consolidated electronic accounts whereas foreign companies which operate
in Germany through a registered branch need to submit the E-balance sheet pertaining to the results of its German branch
only. Although taxpayers will have to use a preset taxonomy (i.e. the reporting format and terminology set up by the tax
authorities) major adjustments of the internal accounting processes are not to be expected in the course of the new reporting
requirements. For example, a detailed breakdown of the booking entries is only necessary as far as these can be easily
extracted from the general ledger accounts. In light of the additional grace period there should be enough leeway for companies
to bring the internal accounting in line with the taxonomy requirements. (MH)
10 PwC