What is EÜR?
The Einnahmen-Überschuss-Rechnung (EÜR) is a simplified profit statement: business income minus business expenses for the year, without double-entry bookkeeping. Many freelancers and small traders in Germany use EÜR instead of a balance sheet.
EÜR suits you when you are not required to keep a balance sheet. Income is often recorded when cash arrives, expenses when cash leaves — not only when invoices are dated.
Typical categories
- Business income (fees, projects, retainers)
- Operating costs (software, hardware, travel, training)
- Home-office flat rate or proportionate rent
- Tax advisor and bank fees with a business link
EÜR and e-invoices
EÜR is about profit calculation — not invoice format. E-invoices still matter: they are evidence of income and should be archived under GoBD principles.
General information only — not legal or tax advice. Tax and e-invoice rules can change; the applicable laws control (e.g. § 19 UStG, § 14 UStG). Confirm with a tax advisor or lawyer if unsure.