In short:
- Kleinunternehmer also have to prepare an income statement (Einnahmenüberschussrechnung, EÜR) and file it as the "Anlage EÜR" — the income threshold below which this used to be optional was abolished back in 2017.
- The Kleinunternehmer threshold (€25,000 / €100,000, § 19 UStG) has nothing to do with the EÜR filing requirement — these are two separate rules.
- The Anlage EÜR generally has to be submitted electronically via ELSTER.
- As a Kleinunternehmer, you enter your income and expenses without any VAT breakdown.
What is the EÜR (Einnahmenüberschussrechnung)?
The EÜR is the simplified profit calculation under § 4 (3) of the German Income Tax Act (EStG): you offset your business income against your business expenses — the difference is your profit. It applies to freelancers and most small business owners who aren't required to keep double-entry books or prepare a balance sheet. The official form for this is the Anlage EÜR, which you submit together with your income tax return.
The most common misconception: the EÜR requirement and the Kleinunternehmer threshold
Many founders assume that below a certain revenue threshold, they don't have to file an Anlage EÜR at all — often confusing this with the Kleinunternehmer threshold under § 19 UStG. That's no longer true:
- Until 2016, there really was a so-called de-minimis threshold: for business income under €17,500, an informal comparison of income and expenses was enough instead of the Anlage EÜR.
- Since the 2017 tax year, this simplification no longer applies. Since then, essentially every taxpayer who determines their profit via the EÜR method must use the official Anlage EÜR form — regardless of how much income they earn.
- The Kleinunternehmer threshold (§ 19 UStG, since Jan 1, 2025: €25,000 previous-year revenue / €100,000 current-year revenue) is a completely separate rule. It only determines whether you have to charge VAT — not whether or how you calculate your profit.
In other words: whether you have €3,000 or €90,000 in annual revenue, it doesn't change the fact that you, as a Kleinunternehmer, have to file an Anlage EÜR. We've summarized the exact thresholds and mandatory details for Kleinunternehmer invoices themselves in a separate article: "Invoicing as a Kleinunternehmer".
Step by step: how to prepare your EÜR
- Gather your records: collect all income (your issued invoices) and expenses (business expense receipts) for the fiscal year.
- Categorize income and expenses: structure them according to the Anlage EÜR's categories (e.g. business income, cost of goods, rent, travel expenses, depreciation).
- Calculate your profit: total business income minus total deductible business expenses.
- Fill out the Anlage EÜR: transfer the figures to the official form.
- Submit electronically: file it via ELSTER (Mein ELSTER or an ELSTER interface) together with your income tax return.
If you already manage your invoices and expense receipts digitally, our platform can show you a running EÜR preview with income, deductible expenses, and your current profit — this doesn't replace the official Anlage EÜR itself, but it makes gathering the figures considerably easier. You can create an e-invoice for this directly on our platform. When handing the collected data over to your tax advisor, it's also worth reading our article on DATEV export.
A special case for Kleinunternehmer: no VAT in the EÜR
Because you, as a Kleinunternehmer under § 19 UStG, don't charge VAT, you enter your income and expenses in the EÜR at their actual amounts — there's no distinction between net and gross for you, because they're identical. Input VAT deduction is also unavailable: expenses are always recorded at their full (gross) amount as a business expense, because you cannot separately claim back any VAT contained in them.
Electronic submission: mandatory with few exceptions
Under § 60 (4) of the Income Tax Implementation Regulation (EStDV), the Anlage EÜR generally has to be submitted electronically via ELSTER. Paper forms are only permitted in two exceptional cases:
- Hardship application: upon request, the tax office may waive the electronic submission requirement to avoid undue hardship (e.g. lack of technical means).
- Minimal profit: if your profit is under €410 and one of the assessment reasons under § 46 (2) no. 2–7 EStG applies, the Anlage EÜR may be submitted on paper.
For most Kleinunternehmer in ongoing business operations, neither exception applies — electronic submission via ELSTER is the standard case.
Important: the VAT return is not the same as the EÜR
Since the 2024 tax year, the Wachstumschancengesetz (Growth Opportunities Act) has generally exempted Kleinunternehmer from the annual VAT return, unless the tax office explicitly requests it. However, this relief applies exclusively to the VAT return — you still have to file the Anlage EÜR as part of your income tax return, regardless of that exemption. Anyone who confuses the two forms may mistakenly believe they no longer have to file a tax return at all.
Common mistakes with the EÜR as a Kleinunternehmer
- Assuming low income exempts you from the Anlage EÜR: this de-minimis threshold has not existed since 2017.
- Confusing the Kleinunternehmer threshold with the EÜR requirement: these are two independent rules with different legal bases.
- Mishandling gross amounts: because no VAT applies, expenses are sometimes mistakenly reduced by a (non-existent) input VAT deduction.
- Using paper without an approved hardship application: without an approved application, the tax office requires electronic submission.
Frequently Asked Questions (FAQ)
Do Kleinunternehmer have to file an Anlage EÜR? Yes. The former de-minimis threshold of €17,500 in business income, below which an informal profit calculation was sufficient instead of the Anlage EÜR, was abolished back in the 2017 tax year. Since then, virtually everyone who determines their profit under § 4 (3) EStG has to file the Anlage EÜR — Kleinunternehmer included.
Does the Kleinunternehmer threshold (€25,000 / €100,000) have anything to do with the EÜR requirement? No, these are two independent rules. The thresholds under § 19 UStG only determine whether you have to charge VAT. Whether you have to file an Anlage EÜR is governed by § 4 (3) EStG and § 60 EStDV, and no longer has its own revenue threshold.
Does the EÜR have to be submitted electronically? Generally yes, via ELSTER under § 60 (4) EStDV. Paper form is only permitted in hardship cases (on request) or if profit is under €410 and one of the assessment reasons under § 46 (2) no. 2–7 EStG applies.
Do I have to state VAT in the EÜR as a Kleinunternehmer? No. Since you don't charge VAT as a Kleinunternehmer, you enter your income and expenses at their actual amounts (gross = net) — a separate VAT line doesn't apply to you.
Do I still have to file a VAT return since 2024? Generally no longer: since the 2024 tax year, the Wachstumschancengesetz has generally exempted Kleinunternehmer from the annual VAT return, unless the tax office explicitly requests it. The Anlage EÜR, as part of the income tax return, is unaffected by this and still has to be filed.
Conclusion
The EÜR requirement and the Kleinunternehmer threshold are two different rules that are frequently confused: your revenue only determines your VAT status, not whether you have to file an Anlage EÜR — which you almost always do, electronically via ELSTER. Keeping your income and expenses cleanly recorded throughout the year makes filling it out each year considerably easier.
