Disclosure at the Unternehmensregister: deadlines, formats, costs
A compact overview of deadlines, formats and costs of disclosure at the Unternehmensregister – and how total costs are made up of the register fee and conversion-related charges.
Deadlines at a glance
Documents must be filed with the Unternehmensregister no later than twelve months after the balance sheet date (§ 325 (1a) HGB). Filing in time is enough; the publication date does not matter. With a calendar fiscal year, the 2025 accounts are due by 31 Dec 2026.
Capital-market companies (§ 264d HGB) have four months, issuers of investment products six months (§ 23 VermAnlG).
Missing the deadline brings a warning from the Federal Office of Justice with a six-week grace period. After that, fines of €2,500 to €25,000 apply; filing after the grace period reduces them to €500 (micro with deposit) or €1,000 (small) (§ 335 HGB).
Formats
Accepted are XML following the Bundesanzeiger Verlag's schema, the ESEF format for domestic issuers, and Word, Excel, RTF and PDF. The operator converts PDF and Office files, for a charge.
Only XML following the schema avoids this charge. You do not have to convert yourself, but then you pay for it.
Statutory register fees (JVKostG)
The Unternehmensregister charges a fee under the JVKostG. For micro, small and medium-sized companies it depends only on size, not on format, and is the same for publication and deposit.
Only for large companies and group accounts does the schedule have two tiers: XML and the ESEF format. The higher tier is for ESEF, not for PDF.
On top come the annual fee of €3 or €6 (KV 1410, 1411) and the one-time identification on the Publikations-Plattform: €7.60 via the tax adviser platform, €12 via eID or €22 via video (KV 1441).
Source: JVKostG schedule of costs, main section 4 – Unternehmensregister
| Size class | Fee | KV no. |
|---|---|---|
| Micro company | €18.50 | 1420 |
| Small company | €25.00 | 1421 |
| Medium-sized company | €55.00 | 1422 |
| Large company | €110.00 (€330.00 in ESEF format) | 1423 |
| Group accounts | €330.00 (€550.00 in ESEF format) | 1426 |
∗ A change before publication costs 50% more, a withdrawal before publication half; withdrawn on the same day, it costs nothing.
Conversion charge for PDF and Office
For Word, RTF, Excel and PDF the operator charges a private-law fee: 1.75 ct per visible character without spaces, plus VAT. The rate on the day of filing applies. Graphics cost €20 each plus VAT, for XML as well.
The charge comes on top of the register fee. Accounts with 20,000 characters cost €350 net extra.
Increased handling fees for scans
If a document is scanned or contains scanned parts, 2.50 ct per character plus VAT applies, to the whole order.
How total costs are composed
The register fee always applies. Filing PDF or Office files adds the conversion charge, scans the higher charge. The annual fee and the identification apply on every route.
The cost calculator shows for your accounts what direct filing costs and what the XML route with Uregistry costs.
FAQ
Can I file the accounts as a PDF?
Yes. The Publikations-Plattform then converts them for a charge: 1.75 ct per character plus VAT. XML following the Bundesanzeiger Verlag's schema avoids this charge; the €20 per graphic applies on both routes.
What are the deadlines?
Twelve months after the balance sheet date, four months for capital-market companies. Filing counts, not publication.
What costs come on top of the fee?
For PDF and Office the conversion charge, for scans the higher charge. On every route the annual fee of €3 or €6 and the one-time identification on the Publikations-Plattform.
Does Uregistry file for me?
No. Uregistry builds the XML file; you upload it yourself on the Publikations-Plattform.
Without liability. Not legal advice. Verify binding requirements with the competent bodies or a qualified legal and tax advisor.