E-balance sheet – Special features from Taxonomy 6.0 onwards

As already mentioned in the Announcement of Opti.Tax Version 18 Following the announcement of Taxonomy 6.0 and its accompanying implementation, there are a number of specific points to bear in mind with immediate effect.

Statement of Investments from Taxonomy 6.0 onwards

From Taxonomy 6.0 onwards, the statement of fixed assets is part of the minimum requirements for the submission of an e-balance sheet for financial years beginning after 31 December 2016. This also applies to the submission of special and supplementary balance sheets. The ERiC validation rules have been tightened accordingly.

With Opti.Tax version 17.0 and later, data from the fixed asset register can be easily imported into the taxonomy hypercube – either directly from the source system, via a spreadsheet import, or via an Excel import using the OfficeFiler module.

From version 18 onwards, the S+E module allows you to create or import a statement of fixed assets for each shareholder project.

Taxonomy 6.0 – Specific features of special and supplementary balance sheets

For financial years ending on or after 1 January 2015, special and supplementary balance sheets for individual shareholders must be submitted as separate data sets.

Where the information relevant to the e-balance sheet for special/supplementary balance sheets cannot be derived from the accounts and the BMF circular of 28 September 2011 is not taken into account, special/supplementary balance sheets may still be transferred as free text in the partnership’s e-balance sheet up to and including Taxonomy 5.4; the tax authorities’ current audit module (ERiC) permits this.

From Taxonomy 6.0 onwards, the report component ‘Special and Supplementary Balance Sheets’ is no longer available as free text, and free-text entry is no longer supported by the ERiC audit module of the tax authorities.

At the latest when Taxonomy 6.0 comes into use, special and supplementary balance sheets must then be submitted as separate data sets. The new taxonomy is available in our „all-purpose tool“ Opti.Tax.