Wann muss der Jahresabschluss aufgestellt sein?

Das hängt von deiner Rechtsform und Größe ab, die Frist klären wir mit dir zum Start. Wir planen den Abschluss so, dass er pünktlich fertig ist und du deine Steuerlast vorher kennst.

Kümmert ihr euch auch um die Offenlegung?

Ja. Wir reichen den Abschluss fristgerecht elektronisch ein, du musst dich um nichts kümmern.

Was passiert, wenn der Abschluss zu spät kommt?

Es drohen Ordnungsgeld und Verspätungszuschläge, und Banken werden misstrauisch. Deshalb hat jeder Mandant bei uns feste Termine, und wir melden uns früh, wenn etwas fehlt.

Sprecht ihr vorher mit mir über meine Steuerlast?

Ja, das ist Teil des Abschlusses. Wir sprechen frühzeitig über erwartete Gewinne und Steuerlast, damit du nicht im März erfährst, dass du 80k nachzahlen musst.

Wie wird der Warenbestand bewertet?

Grundlage ist dein Einkaufspreis. Ladenhüter und Saisonware, die weniger wert sind, werden zum Jahresende abgewertet. Das ist Pflicht, senkt aber auch deine Steuerlast.

Musst du jedes Jahr eine Inventur machen?

Ja, zum Ende jedes Geschäftsjahres brauchst du einen Bestand. Wir sagen dir, welche Daten aus Amazon FBA, Shopify oder deinem Lager dafür reichen.

Annual accounts | E-commerce | Inventory

Annual financial statements for e-commerce that show inventory, margin and growth correctly

E-commerce annual financial statements have to do more than the standard. Inventory, marketplace data, shipping costs and taxes all have to fit together. We deliver them on time, correctly and tax-optimized, so you do not find out in March that you owe 80k.

Book an introductory call

Free & no obligation

15 minutes

No preparation required

200+ clients. 100% e-commerce focus on Amazon, Shopify, D2C and multichannel.

Where do e-commerce annual accounts go wrong?

The year-end close becomes a problem when monthly figures, inventory and data sources did not run cleanly during the year.

Inventory and cost of goods sold do not match.

If warehouse, purchasing and cost of goods sold do not match, the statements do not show your real business. Slow movers and seasonal stock have to be valued honestly at year end, otherwise your profit is wrong.

Marketplace and payment data are missing.

Amazon, Shopify, PayPal, Stripe and Klarna have to be traceable down to the individual order in the statements. That includes a clean stocktake and the correct conversion of your dollar or pound balances on marketplace accounts.

Banks and investors see blurry figures.

If your BWA (monthly management report), annual accounts and operating metrics do not match, every financing round gets slow. A typical mistake is booking only the Amazon payout as revenue. Then revenue and fees go missing at the same time, and your company looks smaller than it is.

How are annual financial statements prepared for Amazon, Shopify and multichannel?

We prepare data, evidence and e-commerce topics so that the statements hold up and your ongoing bookkeeping gets better. Which obligations apply to you depends on your company size, we clarify that up front.

Data check before year-end work

Shop, marketplace, payment and document data are reviewed before the statements are prepared. That way we find gaps beforehand and not while recalculating.

Connect Shopify, Amazon and payments
Get rid of manual lists
Reconcile documents and accounts

Show inventory and cost of goods sold cleanly

We reconcile inventory, cost of goods sold and purchasing against Sellerboard, KLAR or your warehouse data. We only write down what really has to be written down, so margin and result are right.

Check inventory records
Cross-check cost of goods sold and purchasing
Factor in PAN-EU and OSS

Connect the year-end close and ongoing bookkeeping

From the year-end close we learn for your monthly routine, so the next one does not start from zero again. We handle filing and disclosure on time, so no administrative fine lands on your desk.

"Most merchants do not have bad bookkeeping, they have bookkeeping that records the Amazon payout as a single entry. Then no order is traceable any more, and that is exactly what the auditor asks about first." - Marius Gotzen, SPIELMANN Steuerberatung GmbH

Who does what by when, firmly agreed
File the statements on time
Improve the monthly routine

Status check in 15 minutes

We look at your data situation, open points and year-end readiness and tell you what needs to be caught up. Free, 15 minutes, no preparation.

Book an introductory call

Free & no obligation

15 minutes

No preparation required

Smiling man with glasses and beard wearing a blue suit jacket and white shirt, sitting at a table with an open book and laptop.

Standard year-end close, tool report or SPIELMANN?

An e-commerce year-end close stands or falls with inventory, marketplace data and evidence. We check that before the year-end work, not after.

Tool

Delivers exports, but no year-end logic that holds up for tax and management purposes.

Standard financial statements

Can produce the mandatory disclosures, but often misses complex marketplace logic and operational steering questions.

SPIELMANN

Connects the year-end close, e-commerce data and ongoing bookkeeping into figures that are still useful after the close.

Smiling man with glasses and beard wearing a light blue dress shirt looking to the right.

A year-end close that shows inventory and margin honestly

Inventory, cost of goods sold, marketplace data and payments are properly classified. The statements convince banks and investors and make your next monthly routine better.

"A switch rarely fails because of tax, it fails on the data handover. We coordinate that, which is why it takes 4 weeks instead of 4 months." - Marius Gotzen, Partner

Here is how it works: the switch typically takes 4 weeks, your effort is under 30 minutes. We handle the communication with your previous advisor.

Questions about your year-end close? We will clear that up in 15 minutes in an introductory call.

Plausible inventory

Clean basis for the close

Better monthly routine

Bookkeeping becomes management,
with figures that are traceable every month.

FAQs on the e-commerce year-end close

The key questions on data, inventory and the year-end close, answered briefly.

Book an introductory call

When do the annual financial statements have to be prepared?

That depends on your legal form and size, we clarify the deadline with you at the start. We plan the statements so they are ready on time and you know your tax bill in advance.

Do you handle the disclosure as well?

Yes. We file the statements electronically on time, you do not have to take care of anything.

What happens if the statements are late?

Administrative fines and late-filing penalties are possible, and banks get suspicious. That is why every client with us has fixed dates, and we get in touch early when something is missing.

Do you talk to me about my tax bill in advance?

Yes, that is part of the year-end close. We discuss expected profits and your tax bill early, so you do not find out in March that you owe 80k.

How is inventory valued?

The basis is your purchase price. Slow movers and seasonal stock that are worth less get written down at year end. That is mandatory, but it also lowers your tax bill.

Do you have to do a stocktake every year?

Yes, at the end of every fiscal year you need an inventory figure. We tell you which data from Amazon FBA, Shopify or your warehouse is enough for that.

Technical Background: E-Commerce Annual Accounts

The provisions that decide an online retailer's annual financial statements.

Preparation deadline, Section 264 (1) HGB

The annual financial statements and management report must be prepared within the first three months of the new fiscal year. Small corporations have six months and are exempt from the management report.

Size classes, Section 267 (1) HGB

A corporation remains small if it does not exceed at least two of three thresholds: 7,500,000 euros in total assets, 15,000,000 euros in revenue, fifty employees on annual average.

Inventory valuation, Section 253 (1), (4) and (5) HGB

Acquisition or production cost is the upper limit. Current assets must be written down to a lower market value on the balance sheet date. If the reason later ceases to apply, the value must be written back up.

Cost flow assumptions, Section 256 HGB and Section 6 (1) no. 2a EStG

Under commercial law, FIFO and LIFO are permitted. For tax purposes, only LIFO is allowed, so the commercial and tax balance sheets may diverge for inventory.

Foreign currency balances, Section 256a HGB

Balances in US dollars or pounds must be converted at the spot exchange rate on the balance sheet date. For remaining terms of one year or less, unrealized currency gains must also be recognized.

Disclosure and administrative fine, Section 325 (1) and (1a) HGB, Section 335 HGB

Disclosure is made electronically to the company register, no later than one year after the balance sheet date. Failure to comply results in a fine of at least 2,500 euros after a six-week grace period.

Annual financial statements for e-commerce that show inventory, margin and growth correctly

200+ clients. 100% e-commerce focus on Amazon, Shopify, D2C and multichannel.

Where do e-commerce annual accounts go wrong?

Inventory and cost of goods sold do not match.