EÜR for freelancers in Germany: profit without a balance sheet

Last reviewed: October 2026 · General information only — not tax advice. Whether you may use EÜR depends on legal form and thresholds — confirm with a tax advisor.

What is the EÜR?

The Einnahmen-Überschuss-Rechnung (EÜR) is a simplified profit calculation: business income minus business expenses. Timing often follows cash flow — when money hit the account — not only when you issued the invoice.

Companies required to keep a balance sheet use that instead; many solo freelancers and small traders use EÜR. The Anlage EÜR attached to the income-tax return structures the numbers for the tax office.

Typical freelancer categories

• Income: fees, projects, retainers (keep gross/net consistent with your VAT status)
• Software, hardware, hosting, training
• Home-office flat rate or proportionate rent
• Travel and entertainment with complete receipts
• Tax advisor, bank fees, business-related insurance

EÜR and UStVA are not the same

The UStVA reports VAT periodically to the tax office. The EÜR calculates profit for income tax. Regularly VATable freelancers often need both — same receipts, different logic (accrual vs cash VAT vs cash-basis profit).

Kleinunternehmer without charging VAT usually skip ongoing UStVA — the EÜR still matters.

Year-end workflow without chaos

1. File every receipt digitally and immutably soon after the spend (GoBD mindset).
2. Use categories from day one — do not sort only in December.
3. Reconcile bank and expenses monthly.
4. Before filing, export summaries for your advisor or ELSTER software.

Effitrio keeps invoices and expenses in one workspace as raw material for reporting — the formal Anlage EÜR is typically prepared by your advisor or tax software.