Micro-entities (micro-corporations and micro-cooperatives) can fulfil their disclosure obligation by permanently depositing their annual financial statement documents. Micro-entities only need to issue a simplified balance sheet and do not have to supplement their annual financial statement with an annex if the details are already shown under the balance sheet.

Deposited annual financial statement documents are available for information in the Company Register. You can access deposited annual financial statement documents as follows:

1. Log-in on the Company Register using your email address (or user name) and password (Please register if you do not have any access data).
2. Enter the name of the company in the search box on the home page of the Commercial Register whose deposited balance sheets you want to search for.
   Note: an extended search of all the deposits available on the Commercial Register is not possible for legal reasons.
3. In the search results you will see a link in the right column next to the respective company entitled "Deposited annual financial statement documents". If you click on the link you will be shown the deposited documents - where available.
4. By clicking on the arrow in the first column you can see a detailed list of the deposited documents and put individual ones or groups into the document basket. Then you can continue the search and add further documents to the document basket.
5. After the end of the search you can access the document basket. Here you have the option of adding certification (electronic or in paper form) to the individual documents.
   Note: if you remove a document from the document basket, the associated certification - where present - will also be automatically removed.
6. Click on the button "Pay now" and follow the payment stages. You have the choice between paying by SEPA Direct Debit Scheme or by credit card. After the completion of payment the documents are available for a one-off download.
   Please be aware that the documents are automatically removed from the document basket after the end of the visit (if you are not logged-on) or after 5 days (if you are logged-on). You can still, however, view the documents under "My data - Orders &requests - Commercial Register requests".

If you wish to deposit an annual financial statement, please note the following:

Only since the DiRUG (Act Implementing the Digitalisation Directive) came into force on 01.08.2022 annual financial statements for financial years beginning after 31.12.2021 have to be submitted directly to the Company Register. Annual financial statements with a financial year beginning before 01.01.2022 must still be submitted to the Federal Gazette. The Balance Sheet Navigator, which you can access via the teaser on the homepage of the Company Register, will help you decide to which disclosure medium you must submit your documents.

The order transmission must be made via the publication platform (www.publikations-plattform.de) or via software interface (web service).