Disclosure obligation according to DiRUG
and cost-effective fulfillment with eBilanz-Online
What changes will there be for submitters in terms of disclosure under DiRUG?
The implementation of the “Act Implementing the Digitalization Directive” (DiRUG) brings some changes for filers in terms of disclosure. From December 31, 2021, accounting documents and company reports in Germany must be disclosed in the company register instead of the Federal Gazette. This change affects all financial years beginning after this date.
The new disclosure practice is also accompanied by the obligation to carry out a one-off electronic identity check for all submitters. Every natural person wishing to submit data to the company register must identify themselves beforehand. Without this identification, it will no longer be possible to disclose annual financial statements or other documents once DiRUG comes into force.
Three identification procedures will be made available from 01.08.2022:
- an automatic video-based identification procedure,
- an assisted video-based identification procedure and
- eID (electronic identity card).
Is it possible to implement the disclosure obligation according to DiRUG with eBilanz-Online?
With eBilanz-Online you have the possibility to fulfill the disclosure obligation according to DiRUG in a simple and uncomplicated way. You can create the disclosure file and transmit it directly to the company register. The costs for transferring the disclosures correspond to the current price model for transferring the e-balance sheet or DiFin, which you can find here.
Do you have any questions?
Then call us free of charge: +49 800 – 1 23 43 36
Disclosure to the company register/ Federal Gazette
Am I or my company subject to disclosure requirements? Do the annual financial statements have to be filed or published?
- What do I have to submit?
- When do I have to submit?
- Where do I have to submit?
The parts of the report to be disclosed must be selected when the transaction is created and can be changed later in transaction management. Depending on the size category of the company (see Section 267 HGB), components for disclosure are already preselected as a proposal and can be added individually.
