Disclosure with AI: why the chat alone is not enough
AI assistants read PDFs, understand tables and write XML. So it seems obvious to drop the annual accounts into the chat and ask for the file for the Unternehmensregister. Why that rarely works well, and what an MCP server changes.
What an AI assistant does well
Reading accounts, even PDFs with nested tables. Recognising where the balance sheet ends and the notes begin. Asking when something is missing. That is real work someone used to do by hand, and current assistants are strong at it.
Where the chat alone fails
The Publikations-Plattform only accepts XML without a conversion charge if it follows the Bundesanzeiger Verlag's schema. On top come rules checked only at upload. An assistant does not reliably know this schema; it writes XML that looks plausible. Whether it is accepted, and how the register shows it, becomes clear only after the upload.
In long tables a model can change figures without noticing: a swapped digit, a rounded amount, a shifted row. And it checks its own work, with the same mistakes it just made.
The obligations are another source of error. The size-class thresholds last changed in 2024; a model answers from its training data, not from current law. And a chat cannot show a preview of how the register will display the file.
| Chat only | With Uregistry (MCP) | |
|---|---|---|
| Obligations and size class | From the model's memory | Questions and thresholds from a versioned rulebook, with HGB sections; you confirm |
| XML following the schema | Plausible but unchecked | Every section checked against the schema and platform rules |
| Errors | The model checks itself | Specific findings from the server; the assistant fixes, the server checks again |
| Figures | Can change unnoticed | Never changed; uncertain values are highlighted |
| Preview | None | Content as in the register, to compare with the original |
What an MCP server is
The Model Context Protocol (MCP) is an open standard that lets AI assistants use external tools. Anthropic published it in 2024; many assistants now support it, including Claude, ChatGPT and Le Chat.
An MCP server provides tools that the assistant calls during the conversation. The assistant stays your counterpart; for the parts that must be exact, it asks the server.
The division of labour
The assistant does what it is good at: reading documents, understanding them, asking questions. Uregistry does what must not be left to chance: showing the obligations by fixed rules, checking every section formally, assembling the XML file and rendering the preview.
Uregistry rejects instead of repairing. If a section does not fit, the assistant gets a specific finding and fixes it itself; the server never changes values. At the end you compare the preview with the signed accounts and upload the file yourself.
Can you help me with the disclosure of our annual accounts?
Sure. I'll build the filing file for the Unternehmensregister with you. Please answer briefly:
- Legal form?
- Fiscal year from – to?
- Listed or otherwise capital-market oriented?
- Exempt through group accounts (§ 264 (3) HGB)?
- Do you know the size class?
GmbH, 1 Jan – 31 Dec 2025, no, no, no
Based on your figures, Muster GmbH is a small company (§ 267 (1) HGB). It must disclose the balance sheet and notes, by 31 Dec 2026 at the latest. Do you confirm the size class?
Annual accounts 2025 · Muster GmbH
filing.xml · Balance sheet, notes · 19,860 characters
- Formal check
- passed
- Route
- Disclosure
- Unternehmensregister fee
- €25.00
- Conversion charge avoided
- approx. €414
Please compare the preview with the signed accounts. Then upload the file on the Publikations-Plattform under "Veröffentlichen im Unternehmensregister".
What happens to your data
Your documents are read by the assistant you use; its terms and privacy settings apply. Uregistry sees only the sections the assistant sends for checking, runs on servers in Germany, and neither stores nor logs content.
Limits
Uregistry checks form, not substance. Whether the accounts are right, the size class is correct and the deadline is met is up to you or your tax adviser. Uregistry gives no tax or legal advice and files nothing on your behalf.
Without liability. Not legal advice. Verify binding requirements with the competent bodies or a qualified legal and tax advisor.