The term "e-balance sheet support" refers to software functions that help companies prepare, validate, and electronically submit financial statement data to tax authorities or other regulatory bodies. In Germany, this often relates to the electronic submission of tax-relevant balance sheet data based on official taxonomies. In an international context, similar functions support digital financial reporting, regulatory filings, and structured reporting formats required by authorities or compliance frameworks.
Taxonomy Mapping: Assigning accounts and financial statement items to the required positions of a reporting taxonomy.
Account Mapping: Linking the company’s chart of accounts with tax or regulatory reporting structures.
Plausibility Checks: Automatically checking data for completeness, mathematical consistency, and formal requirements.
Pre-submission Validation: Verifying whether the electronic balance sheet complies with technical and regulatory specifications.
Electronic Filing Interfaces: Submitting financial statement data electronically to tax authorities or transferring it to accounting and tax advisory systems.
Import from Accounting and ERP Systems: Importing posting, balance sheet, and profit and loss data from existing business systems.
Tax Reconciliation Support: Supporting adjustments between financial accounting values and tax reporting requirements.
Version and Taxonomy Management: Managing different taxonomy versions, reporting periods, and regulatory requirements.
Documentation and Audit Trail: Recording changes, mappings, and validation messages for internal control and audit purposes.
Reporting and Preview: Displaying the electronic balance sheet structure, validation results, and submission data in clear reports.
A company automatically maps its general ledger accounts to the required electronic balance sheet taxonomy.
An accounting system checks whether all mandatory fields are complete before electronic filing.
An ERP system exports balance sheet and income statement data for further processing in an e-balance sheet module.
A tax advisor uses software to convert statutory financial statement data into a tax-based reconciliation format.
A finance department submits the validated electronic balance sheet to the relevant authority through an integrated filing interface.