General – founding & basics · 1.15
Which documents and receipts do I need from day 1?
Short answer
A UG or GmbH is always subject to bookkeeping requirements, from day one and no matter how small it is. You need a receipt for every single booking. On top of that come the founding documents, which you should keep permanently within reach.
Key points
- To start, you prepare an Eröffnungsbilanz (opening balance sheet).
- Ongoing receipts: outgoing and incoming invoices, bank statements, contracts, receipts, and cash register slips.
- Founding documents: Gesellschaftsvertrag (articles of association), Gesellschafterliste (list of shareholders), Handelsregisterauszug (commercial register excerpt), Geschäftsführer-Anstellungsvertrag (managing director employment contract).
- Resolutions: Always document Gesellschafterbeschlüsse (shareholder resolutions), such as on salary or profit distributions, in writing. Without minutes, the Finanzamt (tax office) may not recognize them.
- Bookkeeping entries must be timely, complete, and unalterable. These are the core rules of the GoBD (principles for the proper keeping and storage of books, records, and documents in electronic form).
- Digital storage is permitted.
Also keep receipts from the period prior to registration. You will need them for the founding costs.
Figures & thresholds (as of November 2026)
- Books, annual financial statements, opening balance sheet: 10 years
- Accounting vouchers, such as invoices: 8 years
- Commercial and business letters: 6 years
Legal basis
§ 6 HGB§ 238 HGB§ 242 HGB§ 257 HGB§ 147 AO
Continue
- Next video: Can my GmbH deduct incorporation costs?
- Related: What does GoBD mean?
- Related: How long do I need to keep receipts and records?
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