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来德经商必读:编制德国年报需要准备哪些材料呢? - 德国欧通商务

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科隆

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根据德国商法(Handelsgesetzbuch)和税法(Steuergestz)的规定,有限责任公司在营业年度结束后有编制年报(Jahresabschluss)并提交公示(Offlegung)的义务。为了编制年报和提交公示,需要准备哪些材料呢?

 

1. 准备上一年度的库存盘货清单(Inventar)

这里的库存是指截止到12月31日的库存。可以查看一下年末的进货单据和销售单据,对比看一下有哪些货物在12月31日还处于库存状态。

 

2. 检查是否有确实的账单和不规范的账单?

缺失的账单是指费用已经支付,但由于账单破损、丢失或者根本没有获得账单等原因,无法提供与之相关的账单。根据德国税务会计的原则,记账必须要有凭有据。因此,账单缺失的已付费用是无法计入公司账上的,而被看作是私人用途。

不规范的账单是指账单的内容或者格式不符合税法规定,包括账单上的抬头不是公司名称和地址,增值税金额错误或者没有发货日期等等。不规范的账单可能会导致无法申报增值税,也无法退还增值税;甚至给公司造成巨大的损失。如果发现账单不规范,请一定要和对方联系,要求补开或者修改账单。

 

3. 检查是否有未付的或者未提交的账单?

请仔细检查上一年的所有账单,是否有未付的账单,或者是否存在不是通过公司支付而是以其他方式支付的账单。此外,由于种种原因没有入账的账单,在年报编制好并提交公示之后是无法入账的。因为年报一旦公示就具有了法律效力,是无法随意修改的。

检查公司是否存在贷款合同、股东分红协议等?

由于每月都会发生的公司贷款(Darlehensvertrag)或者股东分红(Ausschüttungsvereinbarung)等会影响年终效益,因此这些信息需要在公司的年报呈现。如果公司存在贷款合同或者股东分红协议等,请将这些资料递交给公司的税务顾问。

 

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