Accounting assistant - Registration

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Special information for - City of Rodgau

How do I do this with the city of Rodgau?

When?

  • At any time via PDF form
  • The form can also be collected during opening hours (no appointment necessary)

How?

or


    • by post to City of Rodgau, Hintergasse 15

What do I need for this? (documents)

  • PDF form
    • Various documents depending on the type of business
    • Valid identity card or passport
    • Proof of the fee paid

Costs?

  • Between € 28 and € 36

General, more detailed information on this service can be found below.

  • Service description

    Do you want to become self-employed in the field of accounting assistance? The Tax Consultancy Act and the Legal Services Act impose strict limits on your intended activity. For example, assistance in tax matters or accounting assistance is reserved for tax advisors. Advice on labour or social security matters reserved for lawyers is also prohibited. With regard to the remaining activities, the law distinguishes between those activities that may be carried out by anyone and those for which a further qualification is required. In all cases, however, a business must be registered.

  • Procedure

    You do not have to provide proof of any necessary qualifications when registering your business, nor do you need a licence from the tax authorities.

    However, if you carry out activities for which you cannot provide evidence of a prescribed qualification, you must expect measures from the tax authorities and warnings from competitors (e.g. tax advisors).

  • Prerequisites

    Activities that are permitted without special qualification

    Everyone is permitted to carry out mechanical operations when keeping books and records that are relevant for taxation. This includes

    • Writing and arithmetic work
    • Data entry according to documents that have been assigned to an account by the client or another authorised person
    • Data entry in accordance with binding booking instructions from the client or another person authorised to issue booking instructions
    • Compiling data according to specified programmes, but not the legal assessment of facts (e.g. account assignment of documents and issuing posting instructions)

    Activities that are only permitted with certain qualifications

    Further authorisation is granted to persons who

    • have passed a final examination in tax and business consulting or a commercial apprenticeship or have acquired an equivalent qualification
    • and have subsequently worked in the field of accounting for at least 3 years and for at least 16 hours per week.

    Notes:

    • Equivalent previous training includes, for example, three years of training as a tax inspector candidate or as a co-operative association auditor.
    • Persons with higher qualifications (e.g. those who have completed an accountant's examination or have successfully completed a degree in economics) are also treated in the same way as certified commercial and technical assistants.

    The above-mentioned persons are authorised to carry out the following activities:

    • Posting current business transactions (account assignment, issuing posting instructions), i.e. recording business transactions by means of basic records (listing incoming and outgoing documents, keeping a cash book, filing bank statements separately by account)
    • Posting current business transactions by creating posting records
    • Data entry for the purpose of computerised bookkeeping outside the company (with the intervention of a tax consultant, according to a chart of accounts drawn up by the tax consultant)
    • Technical compilation of the annual financial statements and business analysis of the figures in the form of key figures (not: preparation of the annual financial statements, not even in the form of a programme-controlled printout = "push-button balance sheet")
    • assistance in setting up the accounting system that is irrelevant under tax law (e.g. assistance in selecting the accounting system, the equipment to be used, the method of document transfer or the printout of accounting results)
    • prepare regular payroll accounting and income tax returns

  • Which documents are required?

    No further documents are required in addition to the documents you must submit for business registration.

  • What fees are incurred?

    Different fees and costs are incurred depending on the municipality.

  • What deadlines do I have to observe?

    Registration of the trade is due immediately upon commencement of the commercial activity. You will be fined if you register late.

  • Legal basis

  • Applications / Forms

    A separate platform has been developed for online applications. On the so-called service platform, you can submit your applications electronically and much more! You are welcome to familiarise yourself with the application in advance without registering first. Use the simulation to do this. To be able to use the online application to its full extent, you must first register for the online application procedure.
     

    Online application procedure of the Point of Single Contact Hesse

  • What else should I know?

    Miscellaneous

    If you fulfil the above requirements, you must perform these activities responsibly, i.e. you may use the help of employees, but you must assume actual and legal responsibility for the execution of the order yourself.
    In the case of companies, the persons authorised to represent the company must meet the above requirements.

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Responsible departments