{"id":4450,"date":"2026-04-20T08:46:35","date_gmt":"2026-04-20T08:46:35","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4450"},"modified":"2026-05-12T10:13:06","modified_gmt":"2026-05-12T10:13:06","slug":"e-commerce-accounting","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/buchhaltung-fuer-e-commerce\/","title":{"rendered":"E-commerce Accounting"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n<li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n<li><a href=\"#grundlagen\">Basics<\/a><\/li>\n<li><a href=\"#recht\">Legal framework<\/a><\/li>\n<li><a href=\"#einordnung\">Classification<\/a><\/li>\n<li><a href=\"#tools\">Tasks<\/a><\/li>\n<li><a href=\"#schritte\">Procedure<\/a><\/li>\n<li><a href=\"#praxis\">Practice<\/a><\/li>\n<li><a href=\"#fehler\">Sources of error<\/a><\/li>\n<li><a href=\"#faq\">FAQ<\/a><\/li>\n<li><a href=\"#fazit\">Conclusion<\/a><\/li>\n<\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n<div class=\"snippet info\">\n<p><strong>E-commerce Accounting<\/strong> describes the lawful organisation and execution of the <a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a> in online retail.<\/p>\n<\/div>\n<\/section>\n\n<section id=\"grundlagen\">\n<h2>Basics<\/h2>\n<p>Businesses in e-commerce record their business transactions, like other businesses, through <a href=\"\/en\/glossary\/accounting-entry\/\">Account assignment<\/a>, creation of <a href=\"\/en\/glossary\/booking-entry\/\">Booking entries<\/a> as well as the management of primary and subsidiary ledgers. Typical characteristics include sales via online shops or marketplaces, payment processing via payment service providers, and international business transactions.<\/p>\n<p>Depending on the legal form and size, a <a href=\"\/en\/glossary\/double-entry-bookkeeping\/\">Double-entry bookkeeping<\/a> to be required or a <a href=\"\/en\/glossary\/your\/\">Income-surplus calculation (E\u00dcR)<\/a>.<\/p>\n<\/section>\n\n<section id=\"recht\">\n<h2>Legal framework<\/h2>\n<p>E-commerce accounting is governed by general commercial and tax law regulations. In online retail, special VAT regulations may also need to be considered, particularly for cross-border supplies or electronic services.<\/p>\n<\/section>\n\n<section id=\"einordnung\">\n<h2>Systematic classification<\/h2>\n<ul>\n<li><a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a><\/li>\n<li><a href=\"\/en\/glossary\/vat-2\/\">Value Added Tax<\/a><\/li>\n<li><a href=\"\/en\/glossary\/reverse-charge-mechanism\/\">Reverse charge procedure<\/a><\/li>\n<li><a href=\"\/en\/glossary\/digital-receipt-processing\/\">Digital document processing<\/a><\/li>\n<li><a href=\"\/en\/glossary\/outsource-accounting\/\">Outsource accounting<\/a><\/li>\n<\/ul>\n<p>The term describes an industry-specific classification within general accounting.<\/p>\n<\/section>\n\n<section id=\"tools\">\n<h2>Typical areas of responsibility<\/h2>\n<ul>\n<li>Recording of online revenue and fees<\/li>\n<li>Matching of payment service providers<\/li>\n<li>Recording of goods movements<\/li>\n<li>VAT allocation of supplies<\/li>\n<li>Creation of business management evaluations<\/li>\n<\/ul>\n<\/section>\n\n<section id=\"schritte\">\n<h2>Typical procedure<\/h2>\n<ol>\n<li>Revenue and fee capture<\/li>\n<li>Coding and accounting<\/li>\n<li>Cash flow reconciliation<\/li>\n<li>Creating evaluations<\/li>\n<li>Preparation of closing documents<\/li>\n<\/ol>\n<\/section>\n\n<section id=\"praxis\">\n<h2>Practical relevance<\/h2>\n<p>In e-commerce, accounting is often heavily digitised. Interfaces with shop systems, marketplaces and payment service providers play an essential role in structured and traceable bookkeeping.<\/p>\n<\/section>\n\n<section id=\"fehler\">\n<h2>Typical sources of error<\/h2>\n<div class=\"snippet warn\">\n<ul>\n<li>Incomplete reconciliation of payment service providers<\/li>\n<li>Incorrect VAT allocation<\/li>\n<li>Unclear separation of private and business payments<\/li>\n<\/ul>\n<\/div>\n<\/section>\n\n<section id=\"faq\">\n<h2>FAQ<\/h2>\n<div class=\"snippet info\">\n        <h3>Does bookkeeping differ in online retail?<\/h3>\n        <p>The legal foundations are identical. Differences arise mainly from the digital structure of the business models and possible international sales.<\/p>\n      <\/div>\n<\/section>\n\n<section id=\"fazit\">\n<h2>Conclusion<\/h2>\n<p>E-commerce accounting refers to the lawful organisation and execution of financial accounting in online retail, taking into account industry-specific peculiarities.<\/p>\n<\/section>\n\n<footer class=\"author\">\n        <strong>Author<\/strong>\n        <span>the BAS editorial team<\/span>\n        <span class=\"note\">Services pursuant to \u00a7 6 No. 3 and 4 StBerG, no tax or legal advice.<\/span>\n      <\/footer>\n\n<p class=\"disclaimer\">\nBrasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy\/auditing) and Service Place \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n<\/p>","protected":false},"template":"","glossar-kategorien":[22],"class_list":["post-4450","glossar","type-glossar","status-publish","hentry","glossar-kategorien-markt-positionierung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4450","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4450"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}