Šis profils pieņem, ka runa ir par pašnodarbinātu speciālistu, kas sniedz grāmatvedības vai uzskaites pakalpojumus bez darbiniekiem, tāpēc tas koncentrējas uz nodokļu un pārskatu kalendāru, kāds attiecas uz pašnodarbinātām personām un maziem profesionālo pakalpojumu sniedzējiem, kā arī uz noziedzīgi iegūtu līdzekļu legalizācijas novēršanas pienākumiem, kas konkrēti attiecas uz grāmatvežiem. Tajā nav iekļauti pienākumi, kas saistīti ar darbinieku nodarbināšanu vai darbību citās nozarēs. Ja savu praksi vadāt caur uzņēmumu vai jums arī ir darbinieki, tā vietā izmantojiet uzņēmumu profilus.
Šī lapa pieņem konkrētu sākotnējo profilu: «pašnodarbināts grāmatvedis», Vācijā. Tas ir sākumpunkts, nevis pielāgots ieteikums - jūsu reālie pienākumi ir atkarīgi no jūsu konkrētās nozares, apgrozījuma un darbības veida.
Precizējiet savu profilu sākumlapā
VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Sīkāk →VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Sīkāk →Ģeneratīvām MI sistēmām, kas tirgū jau bija pirms 2026. gada 2. augusta, ir laiks līdz 2026. gada 2. decembrim, lai ieviestu mašīnlasāmu marķēšanu un MI ģenerētas izvades noteikšanu. No tās pašas dienas pilnībā aizliegtas MI sistēmas, kas radītas, lai ģenerētu neatļautus intīmus vai seksuāla rakstura attēlus.
Sīkāk →VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Sīkāk →Katrai ES valstij jānodrošina vismaz viens sertificēts ES digitālās identitātes maciņš, lai iedzīvotāji un uzņēmumi varētu identificēties, parakstīt dokumentus ar kvalificētu e-parakstu un dalīties ar verificētiem atribūtiem (uzņēmuma reģistrācija, licences) visā ES. Valsts pārvaldes iestādēm tas jāpieņem savu tiešsaistes pakalpojumu sniegšanai.
Sīkāk →Corporations (GmbH, UG (haftungsbeschränkt), and GmbH & Co. KG) must file their annual financial statements for disclosure via the Unternehmensregister/Bundesanzeiger within 12 months of their balance-sheet date (§325 Abs. 1a HGB); for a calendar-year company that means by 31 December of the following year. Small and micro companies (Kleinstkapitalgesellschaften, §267/§267a HGB) may use reduced formats or, for micro companies, simple deposit (Hinterlegung) instead of full publication, but the 12-month deadline itself still applies.
Sīkāk →VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Sīkāk →No šī datuma mākoņpakalpojumu un datu apstrādes pakalpojumu sniedzēji vairs nedrīkst no klientiem iekasēt maksu par pāreju pie cita sniedzēja vai savu datu eksportēšanu. Līgumiem jau jāparedz izbeigšana un migrācija 30 dienu laikā, un sniedzējiem jāpiedāvā eksports mašīnlasāmos formātos.
Sīkāk →VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Sīkāk →VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Sīkāk →VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Sīkāk →VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Sīkāk →VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Sīkāk →Maksājumu pakalpojumu sniedzējiem ES valstīs ārpus eirozonas no 2027. gada jūlija jāpiedāvā eiro tūlītējie pārvedumi un bezmaksas vārda/IBAN pārbaude (saņēmēja verifikācija), tādējādi pabeidzot ieviešanu visā ES.
Sīkāk →VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Sīkāk →Annual income tax (Einkommensteuer), corporation tax (Körperschaftsteuer) and trade tax (Gewerbesteuer) returns must be filed by 31 July of the following year (§149 Abs. 2 AO) when self-prepared. If a Steuerberater (tax advisor) or Lohnsteuerhilfeverein prepares the return, the deadline extends to the last day of February of the second following year (§149 Abs. 3 AO), unless the tax office sets an earlier date under §149 Abs. 4.
Sīkāk →VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Sīkāk →