What changes arise for submitters in the disclosure according to DiRUG?
The implementation of the „Act on the Implementation of the Digitization Directive“ (DiRUG) brings about some changes for filers in terms of disclosure. As of 31 December 2021, accounting documents and company reports in Germany must be disclosed in the Company Register instead of the Bundesanzeiger (Federal Gazette). This change affects all financial years beginning after the aforementioned date.
The new disclosure practice is also accompanied by the obligation for a one-time electronic identity check for all submitters. Every natural person who wants to submit data to the business register must identify himself beforehand. Without this identification, it will no longer be possible to disclose annual financial statements or other documents after DiRUG comes into force.
From 01.08.2022, three identification procedures will be made available:
- an automatic video-supported identification procedure,
- an accompanied video-assisted 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 fulfil the disclosure obligation according to DiRUG in a simple and uncomplicated way. You can create the disclosure file and transmit it directly to the business register. The costs for the transmission of the disclosures correspond to the current price model for the transmission of the e-balance or the DiFin, which you can find here.