To ensure your accounting and tax returns run smoothly, clear collaboration between you and us as your tax advisor is essential. Our goal is to take as much work off your hands as possible – but there are a few tasks where we rely on your support.
Important: All tasks you need to complete as a smarta client can be found in the smarta Web-App. There, you can upload receipts, enter your tax data, and check the current processing status at any time.
Overview: Your To-Dos Throughout the Year
Frequency | Task | Who handles it? |
Ongoing | Upload receipts | You |
| Review & categorize transactions | smarta |
| Submit VAT returns | smarta |
| Clarify questions on special cases (e.g. car) | You + smarta |
Once a year | Fill out the tax questionnaire | You |
| Prepare & submit tax returns | smarta (after your approval) |
Ongoing Accounting – Your Tasks
Your main task for ongoing accounting is to upload receipts related to your transactions.
Note: You don’t need to categorize anything – we’ll take care of that for you.
Your Responsibilities Regarding Receipts – What to Keep in Mind
To ensure we process your accounting correctly and in compliance with GoBD regulations, it’s important that you provide us with all relevant receipts in full and on time.
These requirements are based on the GoBD – the legal regulations for proper accounting. So no, we didn’t make them up ourselves – we’re simply applying what the tax office expects in case of an audit.
The following principles apply:
Income: We need a receipt for every single income transaction – no exceptions.
Business expenses: Almost all expenses require a receipt. The rule: no receipt, no business expense.
Exception: For recurring payments like subscriptions or ongoing contracts (e.g., software licenses), one receipt is sufficient – as long as nothing changes. If the issuer, amount, or VAT rate changes, we’ll need the new invoice.
Lost a receipt? In that case, you can create a self-issued receipt. You’ll find a template here: [Receipts for business income and expenses].
Private stays private: We don’t need receipts for private income or expenses. Please categorize such transactions in the web app as “Private Expense” or “Private Income.”
GoBD: Why You’re Required to Keep Records
The GoBD (Principles for Proper Management and Storage of Books, Records, and Documents in Electronic Form) apply to all entrepreneurs – including you. It doesn’t matter whether you’re required to prepare a balance sheet or use the cash-based method (EÜR).
Important: Even when working with smarta, the legal obligation to retain records remains with you.That means you must ensure all tax-relevant documents are stored in a traceable, complete, accurate, and tamper-proof manner – and for the entire statutory retention period (usually 10 years).
This obligation applies regardless of whether you receive documents digitally or in paper form. Only then can the tax office accept your bookkeeping in the event of an audit.
Topics for Direct Contact
The following cases require separate tax treatment:
Purchasing a car:
If you’re buying a car for the first time or replacing one, please contact us directly, as the tax handling is complex. Also, be sure to schedule a consultation appointment in this case. If we record everything correctly from the start, it saves a lot of time and avoids follow-up questions from the tax office.
More information: Car in the business assets – yes or no?
What we take care of for you
Check your receipts
Correctly categorize transactions
Submit VAT returns on time
If needed: Prepare and file EC Sales Lists (Zusammenfassende Meldungen) on time
Information on Deadlines: Payment Deadlines for the Tax Office
Processing Status: How to Identify It
You can recognize a transaction that has been processed by us by the small checkmark ("✔") in the accounting view.
Note: You can only upload receipts as long as the transaction has not yet been verified by us. Once you see the green checkmark, no further changes are possible.
Tax Returns
Your Tasks: Complete the Questionnaires
Log in to the smarta Web-App
Go to “Tax Advisory” > “Year-End Closing”
Answer the questions about:
Your bookkeeping
Your business tax return
Your personal tax return
Confirm that your data is complete: To the guide
Once everything is done, we’ll take it from there.
Note: We process tax returns in the order we receive the data. The earlier you submit everything, the sooner we can get started.
Tax Return Completed – Here’s What to Do Next
You will receive a letter by email with all the information about your tax return. This letter also contains the link to approve it.
Important Notes:
We can only submit your tax return to the tax office after you have given your approval.
Step-by-step guide: How to approve your tax return
If you have questions: Book an appointment with a Tax Expert – the link is also included in the letter.
After your approval, we will submit the tax returns to the tax office.
As soon as the tax assessments arrive, we will send them to you by email. Once the income tax assessment is received, the process for that year is complete.
Do you need support?
For our clients:
Feel free to reach out to us anytime at kontakt-team@smarta-steuern.de or book a consultation here – we're here for you!
Not a smarta client yet? No problem!
Book an appointment here for our comprehensive startup package or a consultation if you only have questions about specific topics.
Further questions?
Contact us via the app or by email at kontakt-team@smarta-steuern.de if you want to learn more about our consulting services or have other tax-related concerns.