{"id":4237,"date":"2025-09-22T15:16:04","date_gmt":"2025-09-22T15:16:04","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=4237"},"modified":"2025-11-16T17:07:51","modified_gmt":"2025-11-16T17:07:51","slug":"us-gaap","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/us-gaap\/","title":{"rendered":"US GAAP"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4237\" class=\"elementor elementor-4237\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9615bf8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9615bf8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-0e33123\" data-id=\"0e33123\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10a6890 elementor-widget elementor-widget-image\" data-id=\"10a6890\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"580\" height=\"580\" src=\"https:\/\/taxrep.us\/wp-content\/uploads\/2021\/09\/Accounting.png\" class=\"attachment-large size-large wp-image-1969\" alt=\"Accounting\" srcset=\"https:\/\/taxrep.us\/wp-content\/uploads\/2021\/09\/Accounting.png 1024w, https:\/\/taxrep.us\/wp-content\/uploads\/2021\/09\/Accounting-300x300.png 300w, https:\/\/taxrep.us\/wp-content\/uploads\/2021\/09\/Accounting-150x150.png 150w, https:\/\/taxrep.us\/wp-content\/uploads\/2021\/09\/Accounting-768x768.png 768w, https:\/\/taxrep.us\/wp-content\/uploads\/2021\/09\/Accounting-262x262.png 262w, https:\/\/taxrep.us\/wp-content\/uploads\/2021\/09\/Accounting-524x524.png 524w, https:\/\/taxrep.us\/wp-content\/uploads\/2021\/09\/Accounting-81x81.png 81w\" sizes=\"(max-width: 580px) 100vw, 580px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-ef618fa\" data-id=\"ef618fa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-63a9b26 elementor-widget elementor-widget-heading\" data-id=\"63a9b26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">German Accounting Service<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-38d51b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38d51b0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-755461f\" data-id=\"755461f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e7f4c8 elementor-widget elementor-widget-html\" data-id=\"3e7f4c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- ====== NOTICE ====== -->\r\n<div class=\"service-note\" style=\"max-width:900px;margin-inline:auto;background:#f8fafc;border:1px solid #e5e7eb;border-radius:.5rem;padding:1rem;margin-bottom:1rem;\">\r\n  <p><strong>Please note:<\/strong> Our German Accounting services are provided by <em>Sesch Group GmbH Wirtschaftspr\u00fcfungsgesellschaft<\/em>, based in Eschborn, Germany.<br>\r\n  For detailed information about our services in Germany, please visit <a href=\"https:\/\/taxrep.de\" rel=\"noopener\">taxrep.de<\/a>.<\/p>\r\n<\/div>\r\n\r\n<!-- ====== PAGE COPY ====== -->\r\n<section class=\"wp-block-group german-accounting\" style=\"max-width:900px;margin-inline:auto;\">\r\n  <h2>German Accounting (HGB) \u2014 Digital Bookkeeping & Financial Statements<\/h2>\r\n  <p>\r\n    Through our affiliated German firm, we deliver <strong>GoBD-compliant<\/strong>, cloud-based bookkeeping and <strong>HGB financial statements<\/strong> for German entities and German branches of international groups. We standardize data capture, automate routine postings, and add senior review at each close to deliver reliable ledgers and management insights in <strong>German and English<\/strong>.\r\n  <\/p>\r\n\r\n  <h3>What we do<\/h3>\r\n  <ul>\r\n    <li><strong>Day-to-day bookkeeping<\/strong> under HGB, including bank, cash, and merchant reconciliations.<\/li>\r\n    <li><strong>Accounts payable<\/strong>: inbox capture, approval workflows, payment batches (SEPA).<\/li>\r\n    <li><strong>Accounts receivable<\/strong>: invoicing support, cash application, dunning\/collections coordination.<\/li>\r\n    <li><strong>Fixed-asset accounting<\/strong>: asset register, capitalization rules, depreciation schedules.<\/li>\r\n    <li><strong>VAT (Umsatzsteuer)<\/strong>: advance returns (<em>USt-Voranmeldung<\/em>), annual VAT return, EC Sales Lists (<em>ZM<\/em>), and <em>Intrastat<\/em> where required.<\/li>\r\n    <li><strong>Payroll coordination<\/strong> with German payroll providers (Lohnabrechnung) and posting of journals.<\/li>\r\n    <li><strong>Management reporting<\/strong>: P&amp;L, balance sheet, cash flow, KPIs; optional <strong>HGB \u2192 US GAAP\/IFRS mapping<\/strong> for groups.<\/li>\r\n    <li><strong>Year-end<\/strong>: preparation of HGB <em>Jahresabschluss<\/em> (balance sheet, income statement, notes as applicable) and auditor support.<\/li>\r\n  <\/ul>\r\n\r\n  <h3>How we work<\/h3>\r\n  <ol>\r\n    <li><strong>Onboarding & set-up.<\/strong> We align the chart of accounts, set approval levels, connect bank feeds, and configure VAT codes and document flows (email inbox, secure portal, or app).<\/li>\r\n    <li><strong>Digital intake & automation.<\/strong> OCR extracts invoice data; booking proposals are reviewed and posted by our accounting team.<\/li>\r\n    <li><strong>Monthly\/quarterly close.<\/strong> Reconciliations (banks, AP\/AR, payroll, VAT), accruals\/deferrals, and management reporting on an agreed cadence.<\/li>\r\n    <li><strong>Year-end & audit.<\/strong> We prepare HGB statements and provide a complete workpaper archive for audit or assurance reviews.<\/li>\r\n  <\/ol>\r\n\r\n  <h3>For international groups<\/h3>\r\n  <ul>\r\n    <li><strong>Multi-GAAP bridge<\/strong>: HGB ledgers mapped to US GAAP\/IFRS consolidation packages.<\/li>\r\n    <li><strong>Intercompany<\/strong> processes, transfer-price documentation support (accounting side), and monthly reporting packs in English.<\/li>\r\n    <li><strong>Shared-service friendly<\/strong>: we integrate with your global tools and calendars.<\/li>\r\n  <\/ul>\r\n\r\n  <h3>Compliance & data protection<\/h3>\r\n  <p>\r\n    Processes follow <strong>GoBD<\/strong> principles, with role-based access and audit trails. You retain full ownership of data and receive a period-end archive for your records.\r\n  <\/p>\r\n\r\n  <h3>Deliverables you can expect<\/h3>\r\n  <ul>\r\n    <li>Timely VAT filings, reconciled ledgers, and management reports (DE\/EN).<\/li>\r\n    <li>HGB annual financial statements and audit-ready workpapers.<\/li>\r\n    <li>Optional GAAP bridge schedules for group reporting and consolidation.<\/li>\r\n  <\/ul>\r\n\r\n  <p><strong>Ready to discuss your German entity?<\/strong> Visit <a href=\"https:\/\/taxrep.de\" rel=\"noopener\">taxrep.de<\/a> for service details, or <a href=\"https:\/\/taxrep.us\/contact\/\">contact us<\/a> and we\u2019ll coordinate your engagement with our German team.<\/p>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c984b29 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c984b29\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-06bc6ee\" data-id=\"06bc6ee\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f5a710d elementor-widget elementor-widget-html\" data-id=\"f5a710d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- ====== FAQ: ACCORDION BLOCK (GERMAN ACCOUNTING) ====== -->\r\n<section id=\"faq\" class=\"wp-block-group\">\r\n  <h2 class=\"wp-block-heading\">German Accounting \u2013 Frequently Asked Questions<\/h2>\r\n\r\n  <!-- Hint \/ helper text -->\r\n  <p class=\"faq-hint\" aria-live=\"polite\">\r\n    Tip: Click a question to expand the answer. Use the buttons to expand or collapse all.\r\n  <\/p>\r\n\r\n  <!-- Controls -->\r\n  <div class=\"faq-controls\" role=\"group\" aria-label=\"FAQ controls\">\r\n    <button type=\"button\" class=\"faq-toggle-all\" data-action=\"expand\">Expand all<\/button>\r\n    <button type=\"button\" class=\"faq-toggle-all\" data-action=\"collapse\">Collapse all<\/button>\r\n  <\/div>\r\n\r\n  <!-- Mini-TOC -->\r\n  <nav class=\"faq-toc\" aria-label=\"FAQ quick links\">\r\n    <ul>\r\n      <li><a href=\"#faq1\">Who must keep double-entry books in Germany?<\/a><\/li>\r\n      <li><a href=\"#faq2\">Can freelancers use the E\u00dcR (cash basis)?<\/a><\/li>\r\n      <li><a href=\"#faq3\">What is GoBD and what does it require?<\/a><\/li>\r\n      <li><a href=\"#faq4\">How long must records be retained?<\/a><\/li>\r\n      <li><a href=\"#faq5\">When are annual financial statements due and must they be published?<\/a><\/li>\r\n      <li><a href=\"#faq6\">What is the Federal Gazette\/Company Register submission?<\/a><\/li>\r\n      <li><a href=\"#faq7\">How often are German VAT (USt) advance returns filed?<\/a><\/li>\r\n      <li><a href=\"#faq8\">What is the EC Sales List (Zusammenfassende Meldung, ZM)?<\/a><\/li>\r\n      <li><a href=\"#faq9\">When is Intrastat required?<\/a><\/li>\r\n      <li><a href=\"#faq10\">Can you handle SEPA payments and approvals?<\/a><\/li>\r\n      <li><a href=\"#faq11\">How do you ensure GoBD-compliant archiving?<\/a><\/li>\r\n      <li><a href=\"#faq12\">Do you provide bilingual reporting (DE\/EN)?<\/a><\/li>\r\n      <li><a href=\"#faq13\">Do you maintain a fixed-asset register and leasing schedules?<\/a><\/li>\r\n      <li><a href=\"#faq14\">Will you coordinate with auditors and our Steuerberater?<\/a><\/li>\r\n      <li><a href=\"#faq15\">How do you integrate payroll (Lohnabrechnung) into the books?<\/a><\/li>\r\n      <li><a href=\"#faq16\">How are intercompany transactions handled?<\/a><\/li>\r\n      <li><a href=\"#faq17\">Which entity types are common and how do they affect accounting?<\/a><\/li>\r\n      <li><a href=\"#faq18\">What should a \u201cVerfahrensdokumentation\u201d include?<\/a><\/li>\r\n      <li><a href=\"#faq19\">Can you migrate our ledger from another provider?<\/a><\/li>\r\n      <li><a href=\"#faq20\">How is pricing structured?<\/a><\/li>\r\n    <\/ul>\r\n  <\/nav>\r\n\r\n  <!-- 1 -->\r\n  <div class=\"faq-item\" id=\"faq1\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq1-panel\" id=\"faq1-button\">\r\n        1) Who must keep double-entry books in Germany?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq1-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq1-button\" hidden>\r\n      <p>Corporations (e.g., <em>GmbH<\/em>, <em>UG<\/em>, <em>AG<\/em>) and most commercial traders maintain double-entry books and prepare HGB financial statements. Small freelancers who are not obliged to keep books may use the simplified E\u00dcR (see next question), but corporate entities generally apply accrual accounting under HGB.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 2 -->\r\n  <div class=\"faq-item\" id=\"faq2\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq2-panel\" id=\"faq2-button\">\r\n        2) Can freelancers use the E\u00dcR (cash basis)?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq2-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq2-button\" hidden>\r\n      <p>Yes. Many freelancers and small businesses that are not required to keep double-entry books can determine profit using the <strong>Einnahmen-\u00dcberschuss-Rechnung (E\u00dcR)<\/strong> under \u00a74(3) EStG (cash basis). Corporations and larger traders typically apply full HGB accounting and do not use the E\u00dcR.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 3 -->\r\n  <div class=\"faq-item\" id=\"faq3\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq3-panel\" id=\"faq3-button\">\r\n        3) What is GoBD and what does it require?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq3-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq3-button\" hidden>\r\n      <p><strong>GoBD<\/strong> are principles for proper books and electronic records. They require completeness, immutability, timely posting, traceability (audit trail), machine-readability, and a <em>Verfahrensdokumentation<\/em> describing your processes and systems. Electronic documents must remain readable and exportable throughout the retention period.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 4 -->\r\n  <div class=\"faq-item\" id=\"faq4\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq4-panel\" id=\"faq4-button\">\r\n        4) How long must records be retained?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq4-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq4-button\" hidden>\r\n      <p>As a rule, accounting records and tax-relevant data are retained for <strong>10 years<\/strong>; commercial and business correspondence for <strong>6 years<\/strong>. Retention applies regardless of system changes; data must remain readable and machine-evaluatable for audits.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 5 -->\r\n  <div class=\"faq-item\" id=\"faq5\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq5-panel\" id=\"faq5-button\">\r\n        5) When are annual financial statements due and must they be published?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq5-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq5-button\" hidden>\r\n      <p>Preparation timelines depend on company size, but <strong>publication<\/strong> to the Federal Gazette\/Company Register is generally due within <strong>12 months<\/strong> after year-end (shorter periods may apply to larger or capital-market-oriented entities). We plan your close to meet both banking\/audit needs and statutory deadlines.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 6 -->\r\n  <div class=\"faq-item\" id=\"faq6\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq6-panel\" id=\"faq6-button\">\r\n        6) What is the Federal Gazette\/Company Register submission?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq6-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq6-button\" hidden>\r\n      <p>German corporations submit their approved financial statements (and, where applicable, notes\/management report) electronically for disclosure. Small entities have simplifications. We prepare the files and handle the electronic submission on your behalf.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 7 -->\r\n  <div class=\"faq-item\" id=\"faq7\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq7-panel\" id=\"faq7-button\">\r\n        7) How often are German VAT (USt) advance returns filed?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq7-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq7-button\" hidden>\r\n      <p>Frequency depends on your prior-year VAT liability: <strong>monthly<\/strong> if it exceeded a higher threshold, <strong>quarterly<\/strong> if in a mid-range band, and <strong>annual-only<\/strong> if very low. New businesses often file monthly initially. We also manage optional <em>Dauerfristverl\u00e4ngerung<\/em> (permanent extension) where available.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 8 -->\r\n  <div class=\"faq-item\" id=\"faq8\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq8-panel\" id=\"faq8-button\">\r\n        8) What is the EC Sales List (Zusammenfassende Meldung, ZM)?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq8-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq8-button\" hidden>\r\n      <p>The <strong>ZM<\/strong> reports your intra-EU supplies of goods\/services to VAT-registered customers and is typically filed <strong>monthly or quarterly<\/strong>. It must be submitted shortly after the period end. We align your ZM with your VAT returns to avoid discrepancies.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 9 -->\r\n  <div class=\"faq-item\" id=\"faq9\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq9-panel\" id=\"faq9-button\">\r\n        9) When is Intrastat required?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq9-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq9-button\" hidden>\r\n      <p>Intrastat declarations (arrivals\/dispatches) are required if your EU goods movements exceed annual thresholds published by the German statistics office (<em>Destatis<\/em>). Thresholds are reviewed and may change; we monitor applicability and prepare filings when needed.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 10 -->\r\n  <div class=\"faq-item\" id=\"faq10\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq10-panel\" id=\"faq10-button\">\r\n        10) Can you handle SEPA payments and approvals?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq10-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq10-button\" hidden>\r\n      <p>Yes. We configure AP workflows with two- or three-way approvals and generate <strong>SEPA<\/strong> payment files for your bank. Payment runs are documented and archived in line with GoBD.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 11 -->\r\n  <div class=\"faq-item\" id=\"faq11\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq11-panel\" id=\"faq11-button\">\r\n        11) How do you ensure GoBD-compliant archiving?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq11-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq11-button\" hidden>\r\n      <p>We use immutable storage, audit trails, role-based access, and standardized exports (machine-readable). We also maintain a <em>Verfahrensdokumentation<\/em> describing your processes, system changes, and controls.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 12 -->\r\n  <div class=\"faq-item\" id=\"faq12\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq12-panel\" id=\"faq12-button\">\r\n        12) Do you provide bilingual reporting (DE\/EN)?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq12-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq12-button\" hidden>\r\n      <p>Yes. Management reports, workpapers, and annual financial statements can be delivered in German and\/or English. For groups, we also prepare HGB\u2192IFRS\/US-GAAP bridge schedules.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 13 -->\r\n  <div class=\"faq-item\" id=\"faq13\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq13-panel\" id=\"faq13-button\">\r\n        13) Do you maintain a fixed-asset register and leasing schedules?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq13-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq13-button\" hidden>\r\n      <p>Yes. We maintain an HGB-compliant asset register (additions, disposals, depreciation) and track leases to ensure correct recognition and disclosures.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 14 -->\r\n  <div class=\"faq-item\" id=\"faq14\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq14-panel\" id=\"faq14-button\">\r\n        14) Will you coordinate with auditors and our Steuerberater?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq14-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq14-button\" hidden>\r\n      <p>Absolutely. We deliver reconciliations, sub-ledgers, and sampling lists, respond to PBC requests, and coordinate with your tax advisers on returns and disclosures.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 15 -->\r\n  <div class=\"faq-item\" id=\"faq15\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq15-panel\" id=\"faq15-button\">\r\n        15) How do you integrate payroll (Lohnabrechnung) into the books?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq15-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq15-button\" hidden>\r\n      <p>We post payroll journals, reconcile liabilities, and match payments. We coordinate with your payroll provider on monthly filings and year-end certificates.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 16 -->\r\n  <div class=\"faq-item\" id=\"faq16\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq16-panel\" id=\"faq16-button\">\r\n        16) How are intercompany transactions handled?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq16-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq16-button\" hidden>\r\n      <p>We implement clear ledger accounts and documentation for management fees, recharges, and cross-border flows; reconcile balances monthly; and provide packages to support transfer-pricing documentation.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 17 -->\r\n  <div class=\"faq-item\" id=\"faq17\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq17-panel\" id=\"faq17-button\">\r\n        17) Which entity types are common and how do they affect accounting?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq17-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq17-button\" hidden>\r\n      <p><em>GmbH\/UG<\/em> and <em>AG<\/em> are capital companies with full HGB accounting and disclosure duties. Partnerships (e.g., <em>OHG<\/em>, <em>KG<\/em>) have differing obligations depending on size and commercial activity. We set up the chart of accounts and reporting per your legal form.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 18 -->\r\n  <div class=\"faq-item\" id=\"faq18\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq18-panel\" id=\"faq18-button\">\r\n        18) What should a \u201cVerfahrensdokumentation\u201d include?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq18-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq18-button\" hidden>\r\n      <p>A description of your bookkeeping processes, systems, responsibilities, data flows, controls, and how documents are captured, stored, and retrieved. It should also cover changes (system migrations, updates) and the audit export process.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 19 -->\r\n  <div class=\"faq-item\" id=\"faq19\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq19-panel\" id=\"faq19-button\">\r\n        19) Can you migrate our ledger from another provider?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq19-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq19-button\" hidden>\r\n      <p>Yes. We import opening balances, master data (vendors\/customers\/items), fixed-asset registers, and document archives; then run a parallel month to validate results before switching over.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 20 -->\r\n  <div class=\"faq-item\" id=\"faq20\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq20-panel\" id=\"faq20-button\">\r\n        20) How is pricing structured?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq20-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq20-button\" hidden>\r\n      <p>Pricing depends on transaction volume, entities, currencies, workflows (AP\/AR, VAT, payroll), and reporting complexity. See our <a href=\"https:\/\/taxrep.us\/pricing\/\">pricing page<\/a> for current tiers.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- CTA -->\r\n  <div class=\"faq-cta\">\r\n    <p>Want us to run your German books with GoBD-compliant workflows, timely VAT filings, and audit-ready statements? <a class=\"cta-link\" href=\"https:\/\/taxrep.us\/contact\/\">Contact us<\/a> \u2022 <a class=\"cta-link\" href=\"https:\/\/taxrep.us\/pricing\/\">See pricing<\/a><\/p>\r\n  <\/div>\r\n<\/section>\r\n\r\n<style>\r\n  \/* WordPress-friendly design consistent with other pages *\/\r\n  #faq { max-width: 900px; margin-inline: auto; }\r\n  #faq .faq-hint {\r\n    font-size: var(--wp--preset--font-size--small, .95rem);\r\n    color: var(--wp--preset--color--foreground, #374151);\r\n    background: var(--wp--preset--color--base-2, #f9fafb);\r\n    border: 1px solid var(--wp--preset--color--contrast-2, #e5e7eb);\r\n    padding: .75rem 1rem; border-radius: .5rem; margin: .5rem 0 1rem;\r\n  }\r\n  #faq .faq-controls { display: flex; gap: .5rem; margin-bottom: .75rem; }\r\n  #faq .faq-controls .faq-toggle-all {\r\n    padding: .5rem .75rem; border-radius: .375rem; cursor: pointer;\r\n    border: 1px solid var(--wp--preset--color--contrast-2, #e5e7eb);\r\n    background: var(--wp--preset--color--base, #ffffff);\r\n    color: var(--wp--preset--color--foreground, #111827);\r\n  }\r\n  #faq .faq-controls .faq-toggle-all:hover {\r\n    border-color: var(--wp--preset--color--primary, #2563eb);\r\n    color: var(--wp--preset--color--primary, #2563eb);\r\n  }\r\n  #faq .faq-toc ul {\r\n    display: grid; gap: .25rem .75rem;\r\n    grid-template-columns: repeat(auto-fit, minmax(260px, 1fr));\r\n    padding-left: 1rem; margin-bottom: 1rem;\r\n  }\r\n  #faq .faq-toc a { text-decoration: none; color: var(--wp--preset--color--primary, #2563eb); }\r\n  #faq .faq-toc a:hover { text-decoration: underline; }\r\n  #faq .faq-item { border-bottom: 1px solid var(--wp--preset--color--contrast-2, #e5e7eb); padding-block: .25rem; }\r\n  #faq .faq-item h3 { margin: 0; }\r\n  #faq .faq-item h3 button {\r\n    all: unset; display: flex; align-items: center; gap: .5rem;\r\n    width: 100%; padding: .9rem 0; font-weight: 600; cursor: pointer;\r\n    color: var(--wp--preset--color--foreground, #111827);\r\n  }\r\n  \/* Caret icon *\/\r\n  #faq .faq-item h3 button::before {\r\n    content: \"\u25b8\"; inline-size: 1em; text-align: center; transform-origin: center;\r\n    transition: transform .2s ease;\r\n    color: var(--wp--preset--color--foreground, #6b7280);\r\n  }\r\n  #faq .faq-item h3 button[aria-expanded=\"true\"]::before { transform: rotate(90deg); }\r\n  #faq .faq-answer { padding: 0 0 1rem 1.5rem; }\r\n  #faq .faq-cta {\r\n    margin-top: 1rem; padding: 1rem;\r\n    background: var(--wp--preset--color--base-2, #f9fafb);\r\n    border: 1px solid var(--wp--preset--color--contrast-2, #e5e7eb);\r\n    border-radius: .5rem;\r\n  }\r\n  #faq .faq-cta .cta-link {\r\n    font-weight: 700; color: var(--wp--preset--color--primary, #2563eb);\r\n    text-decoration: none;\r\n  }\r\n  #faq .faq-cta .cta-link:hover { text-decoration: underline; }\r\n\r\n  @media (prefers-color-scheme: dark) {\r\n    #faq .faq-hint,\r\n    #faq .faq-cta {\r\n      background: rgba(255,255,255,.04);\r\n      border-color: rgba(255,255,255,.12);\r\n    }\r\n    #faq .faq-item { border-color: rgba(255,255,255,.12); }\r\n    #faq .faq-controls .faq-toggle-all {\r\n      background: rgba(255,255,255,.04);\r\n      border-color: rgba(255,255,255,.12);\r\n      color: inherit;\r\n    }\r\n  }\r\n<\/style>\r\n\r\n<script>\r\n  \/\/ Accessible accordion behavior + expand\/collapse all\r\n  (function () {\r\n    const root = document.querySelector('#faq');\r\n    if (!root) return;\r\n\r\n    const items = root.querySelectorAll('.faq-item');\r\n    items.forEach((item) => {\r\n      const btn = item.querySelector('h3 > button');\r\n      const panel = item.querySelector('.faq-answer');\r\n      \/\/ init collapsed\r\n      btn.setAttribute('aria-expanded', 'false');\r\n      panel.hidden = true;\r\n\r\n      btn.addEventListener('click', () => {\r\n        const expanded = btn.getAttribute('aria-expanded') === 'true';\r\n        btn.setAttribute('aria-expanded', String(!expanded));\r\n        panel.hidden = expanded;\r\n      });\r\n    });\r\n\r\n    \/\/ expand\/collapse all\r\n    root.querySelectorAll('.faq-toggle-all').forEach((ctrl) => {\r\n      ctrl.addEventListener('click', () => {\r\n        const action = ctrl.dataset.action;\r\n        items.forEach((item) => {\r\n          const btn = item.querySelector('h3 > button');\r\n          const panel = item.querySelector('.faq-answer');\r\n          const expand = action === 'expand';\r\n          btn.setAttribute('aria-expanded', String(expand));\r\n          panel.hidden = !expand ? 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Small freelancers who are not obliged to keep books may use the simplified E\u00dcR, but corporate entities generally apply accrual accounting under HGB.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"Can freelancers use the E\u00dcR (cash basis)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. Many freelancers and small businesses not required to keep double-entry books can determine profit using the Einnahmen-\u00dcberschuss-Rechnung (E\u00dcR) under \u00a74(3) EStG (cash basis). Corporations and larger traders typically apply full HGB accounting.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"What is GoBD and what does it require?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"GoBD are principles for proper books and electronic records: completeness, immutability, timely posting, traceability (audit trail), machine-readability, and a Verfahrensdokumentation describing processes and systems.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"How long must records be retained?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Accounting records and tax-relevant data are retained for 10 years; commercial and business correspondence for 6 years. Data must remain readable and machine-evaluatable throughout the period.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"When are annual financial statements due and must they be published?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Preparation timelines depend on company size. Publication to the Federal Gazette\/Company Register is generally due within 12 months after year-end (shorter for larger or capital-market-oriented entities).\"}},\r\n    {\"@type\":\"Question\",\"name\":\"What is the Federal Gazette\/Company Register submission?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"German corporations submit approved financial statements (and, where applicable, notes\/management report) electronically for disclosure. Small entities have simplifications; we prepare the files and handle submission.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"How often are German VAT (USt) advance returns filed?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Frequency depends on prior-year VAT: monthly if above a higher threshold, quarterly in a mid-range band, and annual-only if very low. New businesses often file monthly initially. We can manage Dauerfristverl\u00e4ngerung where available.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"What is the EC Sales List (Zusammenfassende Meldung, ZM)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The ZM reports your intra-EU supplies of goods\/services to VAT-registered customers and is typically filed monthly or quarterly. We align the ZM with VAT returns to avoid discrepancies.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"When is Intrastat required?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Intrastat declarations are required if your EU goods movements exceed annual thresholds published by Destatis. Thresholds are reviewed and may change; we monitor applicability and file when needed.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"Can you handle SEPA payments and approvals?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. We configure AP workflows with two- or three-way approvals and generate SEPA payment files for your bank.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"How do you ensure GoBD-compliant archiving?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"We use immutable storage, audit trails, role-based access, and standardized exports, and we maintain a Verfahrensdokumentation describing processes and controls.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"Do you provide bilingual reporting (DE\/EN)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. Reports and workpapers can be delivered in German and\/or English. For groups, we prepare HGB\u2192IFRS\/US-GAAP bridge schedules.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"Do you maintain a fixed-asset register and leasing schedules?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. We maintain an HGB-compliant asset register and track leases to ensure correct recognition and disclosures.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"Will you coordinate with auditors and our Steuerberater?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Absolutely. We deliver reconciliations, sub-ledgers, and sampling lists, and coordinate with your tax advisers on returns and disclosures.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"How do you integrate payroll (Lohnabrechnung) into the books?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"We post payroll journals, reconcile liabilities, and match payments. We coordinate with your payroll provider on monthly filings and year-end certificates.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"How are intercompany transactions handled?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"We implement clear accounts and documentation for management fees, recharges, and cross-border flows; reconcile balances monthly; and provide packages to support transfer-pricing documentation.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"Which entity types are common and how do they affect accounting?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"GmbH\/UG and AG are capital companies with full HGB accounting and disclosure duties. Partnerships (OHG, KG) have differing obligations depending on size and commercial activity.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"What should a \u201cVerfahrensdokumentation\u201d include?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"A description of bookkeeping processes, systems, responsibilities, data flows, controls, document capture\/storage\/retrieval, changes (migrations\/updates), and audit exports.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"Can you migrate our ledger from another provider?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. We import opening balances, master data, fixed-asset registers, and archives; then run a parallel month before switching over.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"How is pricing structured?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pricing depends on transaction volume, entities, currencies, workflows (AP\/AR, VAT, payroll), and reporting complexity. See https:\/\/taxrep.us\/pricing\/ for current tiers.\"}}\r\n  ]\r\n}\r\n<\/script>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>German Accounting Service Please note: Our German Accounting services are provided by Sesch Group GmbH Wirtschaftspr\u00fcfungsgesellschaft, based in Eschborn, Germany. For detailed information about our services in Germany, please visit taxrep.de. German Accounting (HGB) \u2014 Digital Bookkeeping &#038; Financial Statements Through our affiliated German firm, we deliver GoBD-compliant, cloud-based bookkeeping and HGB financial statements for [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-4237","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>US Accounting: Essential Tips for Your Business - TaxRep<\/title>\n<meta name=\"description\" content=\"Explore our US Accounting services for reliable bookkeeping and financial statements, tailored for international businesses.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxrep.us\/fr\/us-gaap\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"US GAAP\" \/>\n<meta property=\"og:description\" content=\"Explore our US Accounting services for reliable bookkeeping and financial statements, tailored for international businesses.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxrep.us\/fr\/us-gaap\/\" \/>\n<meta property=\"og:site_name\" content=\"TaxRep\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-16T17:07:51+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/taxrep.us\/wp-content\/uploads\/2021\/09\/Accounting.png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/us-gaap\\\/\",\"url\":\"https:\\\/\\\/taxrep.us\\\/us-gaap\\\/\",\"name\":\"US Accounting: Essential Tips for Your Business - 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