Anyone who wants to outsource their bookkeeping needs to clarify three things: who is allowed to take on which tasks, what it costs per month, and how the receipts get to the firm. For tax advisors, the Tax Advisor Remuneration Ordinance (Steuerberatervergütungsverordnung, StBVV) sets a fixed fee framework; bookkeeping services negotiate their prices freely. This article calculates the costs using an example, compares tax advisors, bookkeepers, and an in-house position, and shows the process through to the first monthly invoice.
In short: Outsourcing bookkeeping means handing off ongoing postings, payroll processing, or financial statements to a tax advisor, a self-employed bookkeeper, or a bookkeeping service. Tax advisors bill ongoing bookkeeping under Section 33 StBVV: at EUR 200,000 in annual revenue, the range is EUR 55 to EUR 330 per month (as of 2026). With digitally prepared and pre-coded receipts, you’ll end up significantly lower. Responsibility for the bookkeeping always remains with your company.
Outsource or do your own bookkeeping: what to base the decision on
Four points determine whether outsourcing pays off for you: your bookkeeping obligation, the number of receipts, whether you employ staff, and how much time bookkeeping currently costs you.
Corporations such as GmbH and UG always prepare financial statements (balance sheet accounting). Since 2024, under Section 141 AO, traders are required to keep books and prepare financial statements only from EUR 800,000 in revenue or EUR 80,000 in profit per year; previously the thresholds were EUR 600,000 and EUR 60,000. Freelancers determine their profit regardless of revenue using the cash-basis method (Einnahmen-Überschuss-Rechnung, EÜR). If you prepare financial statements, you typically hand at least the annual financial statements over to a firm. With an EÜR, by contrast, you can prepare a large part yourself.
Volume of receipts and staff are the deciding factors. With only a few dozen receipts per month and no employees, invoicing software plus a tax advisor for advance filings and returns is often sufficient. As soon as you have employees, payroll processing is added: monthly, deadline-driven, and with filings to the tax office and health insurance funds. Then do an honest calculation and compare the hours you spend each month on receipts to the fee from the example calculation further below.
In practice, you rarely hand off everything. Writing invoices, checking incoming payments, and sending reminders remain with you because they relate directly to your customers. Posting, VAT advance returns, payroll, and financial statements go to the firm. So you provide clean digital receipts; the firm posts and files. Software does not replace the tax advisor—it saves them work that you would otherwise pay for.
Providers for outsourced bookkeeping: who is allowed to take on which tasks
Not every provider is allowed to do everything. The Tax Advisory Act (Steuerberatungsgesetz, StBerG) reserves tax returns, tax-related financial statements, tax advice, and the VAT advance return for tax advisors. For outsourcing, that means: first clarify which tasks you want to hand off, then look for the right type of provider.
| Provider type | may handle | may not | fits |
|---|---|---|---|
| Tax advisor or tax firm | bookkeeping, payroll, VAT advance returns, annual financial statements, tax returns, advice | no restrictions | companies with financial statements, staff, or advisory needs |
| Self-employed bookkeeper (Section 6 no. 4 StBerG) | post ongoing business transactions, payroll processing, wage tax filings (Lohnsteuer-Anmeldung) | VAT advance returns, financial statements, tax returns, advice | relief with many receipts, supplement to a firm |
| Online bookkeeping service | with a partner firm like a tax advisor; without a firm like a bookkeeper | without a firm, the same limits as for a bookkeeper | founders and self-employed people who work digitally |
| Payroll office | wage and salary payroll, wage tax filings, social security reports | financial accounting with taxes | companies that outsource payroll only |
| Software plus tax advisor | you enter data, the software prepares it, the firm posts and files | self-employed people with an EÜR, small teams |
The most important line is the VAT advance return. Under Section 6 no. 4 StBerG, self-employed bookkeepers are allowed to post transactions, process payroll, and prepare wage tax filings (Lohnsteuer-Anmeldungen). The VAT advance return is not included; the Federal Fiscal Court decided this in 2017 (ref. II R 22/15). So if you work with a freelance bookkeeper, you still need a firm for the VAT advance return—or you submit it yourself.
With online services, it’s worth looking at the legal notice (Impressum). If a tax advisory company or a named partner firm is listed there, the service also covers taxes and financial statements. If it’s missing, you get bookkeeping within the scope of Section 6 no. 4 StBerG.
In-house, tax advisor, or bookkeeping service: a comparison
The three models differ less in price per posting than in who is liable, who provides advice, and what happens if someone is unavailable.
| Criterion | in-house bookkeeper | tax advisor | bookkeeping service |
|---|---|---|---|
| Costs | salary plus ancillary costs, fixed each month | framework under the StBVV or an agreed flat fee | freely negotiated, per posting or flat fee |
| Scope of services | posting, payroll, preparation | everything including taxes and financial statements | posting, payroll; taxes only with a partner firm |
| Tax advice | no | yes | only via the partner firm |
| Liability for errors | borne by you as the employer | professional liability insurance is legally required | check the contract |
| Vacation and sick leave | replacement required | the firm’s team steps in | the provider’s team |
| Access to figures | immediate, in-house | via DATEV or a client portal | via the provider’s portal or software |
For small businesses without an obligation to prepare financial statements, the combination of in-house preparation and a tax advisor is usually a good fit. A bookkeeping service is interesting if you have many receipts and want a fixed flat fee. An in-house position only becomes an option once the volume of receipts is enough to keep one person fully utilized on a permanent basis.
Hire a bookkeeper or outsource: the cost comparison
An in-house bookkeeper costs several times the firm’s fee. A sample calculation using the median salary according to the Entgeltatlas of the German Federal Employment Agency shows this:
| Item | per month |
|---|---|
| Gross salary for a bookkeeper, full-time, median | EUR 4,451 |
| Employer social security contributions 2026, approx. 21% | approx. EUR 941 |
| Total excluding workstation, software, levies, and replacement coverage | approx. EUR 5,390 |
Over the year, that is about EUR 64,700. The middle 50% of bookkeepers earn between EUR 3,601 and EUR 5,641 gross per month. By comparison, ongoing bookkeeping with a tax advisor in the example calculation below is EUR 192.50 per month. In addition, even an in-house bookkeeper does not handle a tax return or financial statements. An in-house position therefore only pays off once bookkeeping keeps one person fully occupied.
This is how outsourcing financial accounting works
Anyone who outsources their financial accounting goes through seven steps. You’ll save the most time later with step four: the more complete the master data, the fewer follow-up questions there are in the first months.
- Define the scope. Decide what you are handing off: only ongoing bookkeeping, payroll and VAT as well, or also financial statements and tax returns.
- Request quotes. Get two or three quotes and give all of them the same key figures: annual revenue, receipts per month, number of employees, and the type of profit determination.
- Sign the contract. With a tax advisor you sign an engagement letter, usually with a fee agreement. With a bookkeeping service, a data processing agreement (AVV) is added.
- Provide master data. The firm needs your tax number, VAT ID (USt-IdNr.), chart of accounts, bank details, whether you use cash or accrual VAT accounting (Ist- or Soll-Versteuerung), and any existing extension of the filing deadline (Dauerfristverlängerung).
- Set the document flow. Clarify how receipts get to the firm: via upload, interface, or export. Paper receipts create scanning and sorting work that you are paying for.
- Agree on the monthly cycle. Provide the receipts shortly after month-end so the firm can submit the VAT advance return by the 10th of the following month. With a Dauerfristverlängerung, you have one more month.
- Review the reports. Read the management report (BWA) every month. This way you’ll notice missing entries early.
The last step is not a mere formality. You remain responsible for the books even after outsourcing—more on this in the section on the GoBD.
Costs: what outsourced bookkeeping costs per month
Tax advisors bill ongoing bookkeeping under § 33 StBVV; bookkeeping services and independent bookkeepers set their prices themselves. At a tax firm, the fee depends on the Gegenstandswert: this is the higher amount of your annual revenue and your expenses. Based on this value, Table C of the StBVV provides a full fee, of which the firm charges a fraction each month.
For bookkeeping including account assignment (Kontieren), the range is 2/10 to 12/10 of the full fee. The table shows what that means for different annual revenues (net, StBVV version of December 19, 2025, fees unchanged since July 1, 2025):
| Gegenstandswert up to | Full fee Table C | Monthly range (2/10 to 12/10) |
|---|---|---|
| 30,000 euros | 108 euros | 21.60 to 129.60 euros |
| 100,000 euros | 188 euros | 37.60 to 225.60 euros |
| 200,000 euros | 275 euros | 55.00 to 330.00 euros |
| 500,000 euros | 512 euros | 102.40 to 614.40 euros |
Where you end up within the range depends on how much work your receipts create. The calculation example shows this: a sole proprietorship with an EÜR and 200,000 euros in operating income per year. All amounts are net, plus VAT.
| Service under § 33 StBVV | Range | Per month from to | Average per month | Average per year |
|---|---|---|---|---|
| Bookkeeping including account assignment (Abs. 1) | 2/10 to 12/10 | 55.00 to 330.00 euros | 192.50 euros | 2,310 euros |
| Bookkeeping based on pre-coded receipts (Abs. 3) | 1/10 to 6/10 | 27.50 to 165.00 euros | 96.25 euros | 1,155 euros |
| Bookkeeping based on your data entry (Abs. 4) | 1/20 to 10/20 | 13.75 to 137.50 euros | 75.63 euros | about 908 euros plus software costs |
So if you provide your receipts pre-coded, you cut the average roughly in half. The average fee is a guideline and not a legal rule: The specific fee is set by the firm within the range based on scope and complexity. The monthly VAT advance return is already included in these fees.
If you have employees, payroll accounting is added. Under § 34 StBVV, ongoing payroll processing costs 6 to 30 euros per employee per month. With five employees, at the average value of 18 euros that is about 90 euros per month. The EÜR or annual financial statements, as well as the tax returns, are also billed separately. Many firms offer a flat fee instead of individual fees; this is possible via a Vergütungsvereinbarung.
Bookkeeping services and independent bookkeepers are not bound by the StBVV. With them you negotiate the price freely; monthly flat fees or prices per posting are common. Therefore, always compare offers using the same key figures.
Send receipts to your tax advisor digitally
The less manual work your receipts cause at the firm, the lower the bill. There are three ways to hand them over digitally: upload to DATEV Unternehmen online, export in your firm’s format, and a dedicated access for the tax advisor in your software.
Most firms work with DATEV. In DATEV Unternehmen online, receipts and posting data end up directly in the firm software without anyone having to type them in. easybill transfers invoices and receipts there via the DATEV Rechnungsdatenservice 1.0, including the receipt image and as often as you want. If you already store the posting account on the receipt, it is sent to DATEV as well. Without an account, the firm assigns it itself, and under § 33 StBVV that falls under a higher range. The page about the DATEV interface of easybill shows how the transfer is set up.
If your firm works without DATEV, you export the data as a CSV or XML file. A tax-advisor access is already included in easybill’s free Free plan. This allows the firm to see your invoices directly and does not have to wait for exports. Starting with the Starter plan, receipt capture with AI reads incoming receipts and suggests accounts.
For e-invoices, the format is decisive. Since January 1, 2025, you must be able to receive e-invoices from business customers, and the original is the XML file. Therefore, pass the original XML on to the firm and archive it. A PDF view or a printout does not replace the original.
Data protection and GoBD when outsourcing
When outsourcing, you are handing over personal data and tax-relevant records. Data protection law and the GoBD govern who is responsible for what.
Data processing agreement and GDPR
You do not need a data processing agreement with your tax advisor. Tax advisors work independently and are therefore controllers in their own right within the meaning of the GDPR; § 11 (2) StBerG has clarified this since December 18, 2019. This also applies to payroll processing. It is different for pure bookkeeping service providers and cloud software: these providers process data on your behalf, so you enter into an AVV under Art. 28 GDPR with them.
Outsourcing and GoBD
The responsibility remains with you. Under the GoBD (margin no. 21), only the taxpayer is responsible for the proper keeping of their books, even if they outsource bookkeeping in whole or in part to third parties such as a tax advisor. Therefore, document in a process documentation who captures which receipts, how, and how they are passed on. You keep accounting vouchers for eight years, books and financial statements for ten years. What this means in day-to-day practice is explained in the article Working in a GoBD-compliant manner.
Special cases: online retail, changing advisors, and takeover during the current year
Three situations come up regularly when outsourcing and require their own preparation: many individual transactions in online retail, changing firms, and a takeover in the middle of the fiscal year.
Outsourcing e-commerce bookkeeping
In online retail, thousands of individual transactions arise, plus marketplace statements and, for sales to other EU countries, VAT via the OSS procedure. If you have every order posted individually, you pay for the effort through the fee. Automated order import and collective postings reduce the number of postings. easybill Connect imports orders from shops and marketplaces and creates invoices with the appropriate tax logic; more on the page about e-commerce settlement with easybill Connect. Choose a firm that has experience with marketplaces and OSS.
Switching tax advisors: deadlines and setup
In principle, you can terminate an engagement letter under §§ 675, 627 BGB at any time, provided the contract does not specify a notice period. However, do not terminate at an inopportune time, such as shortly before a filing deadline. Under § 66 StBerG, your previous tax advisor must hand over your documents to you. They may withhold them only for due, outstanding fees and only to an appropriate extent. Also ask them for a DATEV data handover with booking batches, master data, and chart of accounts so the new firm can continue bookkeeping seamlessly.
Taking over ongoing bookkeeping in the middle of the year
A change in the middle of the year works if the effective date is at the end of a VAT advance return period. Then the last VAT advance return has been filed and the firms can separate things cleanly. As of the effective date, the new firm needs:
- the trial balance (Summen- und Saldenliste) and the current BWA
- the open items lists for customers and vendors
- the fixed asset schedule showing depreciation to date
- the payroll journal, if payroll was processed
- the VAT advance returns for the current year and any existing standing extension of the filing deadline (Dauerfristverlängerung)
Frequently Asked Questions & Answers on outsourcing accounting
For tax advisors, the fees for ongoing bookkeeping are based on the framework under § 33 StBVV. With €200,000 in annual revenue, that is €55 to €330 per month, with an average of €192.50 (as of 2026). With pre-accounted (pre-coded) documents, the average drops to €96.25. Payroll processing, the EÜR, or annual financial statements and tax returns are added separately. Bookkeeping services set their prices freely, usually as a flat monthly fee or per posting.
No. Under § 6 No. 4 StBerG, self-employed bookkeepers may post ongoing business transactions, process payroll, and prepare payroll tax filings. The VAT advance return is not included; the Bundesfinanzhof confirmed this in 2017 (Ref. II R 22/15). The advance return is therefore handled by a tax advisor, or you submit it to the tax office yourself.
No. Tax advisors process your data independently of instructions and, under § 11 (2) StBerG, are controllers in their own right within the meaning of the GDPR (DSGVO). A data processing agreement is therefore not required, not even for payroll processing. By contrast, with a pure bookkeeping service or cloud software that processes data on your behalf, you enter into an AVV pursuant to Art. 28 GDPR (DSGVO).
Yes—this is actually the norm. A typical split looks like this: issuing invoices, checking incoming payments, and sending reminders remain with you. The firm handles booking, the VAT advance return, payroll, and year-end closing. The better you prepare and pre-code your documents, the lower the fee will be within the StBVV framework.
To get started, the firm needs your master data: tax number, VAT ID, chart of accounts, bank details, cash (Ist) or accrual (Soll) VAT accounting, and any existing standing extension of the filing deadline (Dauerfristverlängerung). If you switch mid-year, you also add the trial balance, open items lists (A/R and A/P), the fixed asset schedule, the payroll journal, and the year’s VAT advance returns to date. Also request the DATEV data from the previous advisor.
This article is for general information only and does not replace tax advice.
