The bookkeeping services include:

·      allocation of the various vouchers furnished by the client to the appropriate accounts,

·      recording of the entries,

·      preparation of the preliminary VAT returns and filing of these with the tax authorities,

·      preparation of the summary report (Zusammenfassende Meldung) - if requested - and filing of these

with the 'Bundeszentralamt für Steuern'.

Pursuant to the bookkeeping having been completed the client will receive the following documents:

·      preliminary VAT returns (Umsatzsteuer-Voranmeldungen),

·      sum and trial balance (Summen- und Saldenlisten),

·      management analysis (Betriebswirtschaftliche Auswertungen).