The costs of external accounting can be reliably calculated when the volume of documents, the level of preparation, and the reconciliation effort are transparent. For companies, key factors include the hourly rate, the need for regular reconciliation, and the structure of the business transactions to be processed.
Unclean invoices, changing responsibilities and numerous queries quickly increase expenses. In contrast, digital preparation and clear responsibilities reduce ongoing coordination requirements.
Non-binding BAS reference values can assist with initial budget planning. They represent neither a market standard nor a price guarantee. Ultimately, what matters is which services are actually required and how well the accounting records are prepared.
Monthly costs depend primarily on the volume of documents and transactions, the level of preparation, the extent of reconciliation required, and the agreed billing model. Therefore, a reliable monthly figure can only be provided once the specific scope of services is known.
When billing based on time, the time required for the work is calculated using the agreed hourly rate. For stable workflows, an accounting service may agree on a monthly flat fee. Additional services and one-off cleanup tasks should be itemized separately.
As a non-binding BAS guideline for budget planning, rates of approximately 90 to 120 euros per hour and for preparatory year-end closing work, for instance 150 euros per hour are applied. These figures represent neither a market standard nor a price guarantee. The actual price is determined by the specific scope of services and the corresponding quote.
Cost categorizationThe actual monthly costs result from the hourly rate and the time required. A lower rate with many queries can be more expensive than a higher rate with clean digital preparation and clear responsibility.
The preliminary question—when in-house accounting costs too much—considers the total internal effort, including rework, reconciliation, and tied-up working time.
An overview of outsourcing bookkeeping provides a high-level perspective on the benefits, risks, and prerequisites.
Costs become more predictable when supporting documents are available in full, in a timely manner, and in a digitally usable format. They rise when missing information must be sought, issues clarified repeatedly, or documents sorted retrospectively.
Proof volumeMore incoming invoices, outgoing invoices, bank movements and cash receipts increase the ongoing bookkeeping effort.
Degree of preparationComplete, organised, and digitally available documentation reduces the effort involved in searching, queries, and manual rework.
ComplexityVarious business segments, multiple payment methods or many recurring special cases increase the technical review and reconciliation.
Need for evaluationRegular business analyses, cost centres, or additional reconciliations can expand the scope of services.
Typical cost driverUnclear responsibilities often make the accounting service more expensive than the pure document volume. Every unanswered question wastes time on both sides.
Non-binding BAS reference values assist with initial budget planning. Actual costs depend on scope, preparatory work, complexity, and the level of support required.
| Cost centre | Non-binding BAS orientation | Classification for companies |
|---|---|---|
| Process ongoing business transactions | BAS orientation: approx. 90 to 120 euros per hour | Relevant area for regular financial accounting when ongoing documents, bank transactions, and business events are processed. |
| Preparatory year-end accounts work | BAS orientation: approx. 150 euros per hour | Suitable for preparatory reconciliations and structural work. Tax-related year-end services remain the preserve of the tax advisor. |
| Additional evaluations | depending on scope and frequency | Greater cost clarity is achieved when evaluations, deadlines, and coordination requirements are established in advance. |
| Tidying up and rework | depending on the condition of the documents | Incomplete receipts, old outstanding amounts, and missing allocations increase one-off or ongoing costs. |
These figures serve solely as non-binding BAS guidelines. They represent neither a market standard nor a price guarantee. The actual price depends on the scope of services and the initial situation.
An accounting service provider can bill based on time spent, a monthly flat fee, transaction volume, or clearly defined additional services. The right model depends on the stability of the monthly bookkeeping workload.
| Model | Suitable for | Cost-effectiveness |
|---|---|---|
| Hourly rate | varying scope, special cases or unclear initial situation | Flexible, but only plannable with clean time recording and clear performance delimitation |
| Monthly flat rate | stable volume of evidence and consistent scope of services | easily budgeted, as long as additional work is clearly regulated |
| Evidence- or volume-dependent billing | clearly quantifiable business transactions and standardised documents | Transparent, but sensitive to fluctuating volume |
| Project-related additional service | Cleanup operations, reorganizations, restructuring projects, or backlogs | appropriate for separately calculated one-off expenditure |
PredictabilityA monthly flat fee is only economically sound if the scope of services, the volume of documents, and any additional work are clearly described. Otherwise, back-charges will arise precisely where companies are actually seeking planning certainty.
Tax advisory services are to be classified differently from routine operational bookkeeping tasks performed by a bookkeeping firm. The Federal Chamber of Tax Advisors describes the Tax Advisor Remuneration Ordinance as the statutory basis for remuneration regarding reserved tax advisory tasks.
The StBVV contains specific fee structures for tax advisors. Section 33 StBVV sets out regulations regarding bookkeeping services. For time-based fees, Section 13 StBVV currently specifies a range of €16.50 to €41.00 per commenced quarter-hour.
Accounting firms are often cheaper for ongoing operational accounting because they do not take on tax advisory reserve tasks and do not work according to the same fee logic. However, the actual cost-effectiveness depends on the scope, the quality of the documents, and the need for reconciliation.
Clean demarcationBAS supports companies with financial accounting, digital document structures, and organizational relief. Tax advisory services and reserved tax consultancy tasks remain the responsibility of the tax advisor.
Realistic budget planning begins with an honest assessment of one’s own accounting structure. Companies should clarify which hourly rate applies and which internal inefficiencies the external support is intended to offset.
The article explores in greater depth the typical triggers, capacity limits, and decision criteria regarding when it pays to outsource bookkeeping.
Clarify scopeDocument quantities, bank transactions, cash management, and regular evaluations determine the ongoing performance framework.
Evaluate preliminary workDigital receipts, a clear folder structure, and designated points of contact reduce queries and rework.
Separate additional effortRemediation, clean-up and preparatory finishing work must be calculated clearly separately from the ongoing accounting.
BAS helps companies outsource their financial accounting and categorize costs based on hourly rates, document quality, responsibilities, and reconciliation requirements. Success hinges on a collaborative approach that ensures documents, responsibilities, and reconciliation processes are consistently well-organized.
The cost-effectiveness of the collaboration depends on clearly defining the scope, quality of source documents, areas of responsibility, and additional services. As a non-binding guideline, initial budget planning might factor in rates of approximately 90 to 120 euros per hour for routine transactions and around 150 euros per hour for preparatory year-end work; these figures represent neither a market standard nor a guaranteed price. Companies derive the greatest benefit when the bookkeeping service is viewed as part of a clearly structured administrative workflow. Clear digital processes, reliable coordination, and thorough preparatory work determine whether costs remain predictable and the internal organization experiences a tangible reduction in workload.
Brasser Accounting Solutions GmbH is a specialised accounting service provider that supports companies with financial accounting, payroll accounting, and the structuring of modern digital accounting processes. The aim is a collaboration that is professionally sound, organisationally relieving, and reliably functional in everyday use.
Brasser Accounting Solutions GmbH is part of a corporate group with Quint GmbH Tax Consultancy & Auditing and the Swedish accounting and tax firm Service Place Årjäng AB.
