KNOWLEDGE
The Einnahmen-Überschuss-Rechnung (EÜR), explained
The EÜR is Germany's simple profit calculation for the self-employed and small businesses. No debit and credit, no balance sheet — just income minus expenses.
Who may file the EÜR
Freelancers regardless of turnover, plus traders below the thresholds (simplified: up to €80,000 profit / €800,000 turnover). Companies required to keep double-entry books can't — the EÜR is the lean alternative for everyone else.
How it works
You add up all business income and subtract business expenses. The result is your profit — the figure for your tax return. It follows the cash principle: the payment date counts, not the invoice date. Enter the payment date in Quitto.
The Anlage EÜR
You file the EÜR electronically with your tax return as the "Anlage EÜR". Each expense belongs on a specific line (e.g. travel, phone, work equipment). Quitto sorts your receipts into EÜR categories and sums them up in an overview; your tax advisor or you transfer the lines of the form.
Receipts & deadlines
You must keep receipts — 8 years, books and annual accounts 10 years (§ 147 (3) AO, since 1 Jan 2025). Digital is allowed if legible and archived unchanged. The deadline is usually 31 July of the following year (later with a tax advisor). Collect through the year and July is a non-event.
Quitto does your EÜR
Photograph receipts, pick a category, export at year-end. Three receipts free.
How Quitto does it