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.
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). That's exactly why Quitto maps every category to the right Anlage-EÜR line.
Receipts & deadlines
You must keep receipts — generally 10 years, digital allowed if captured immutably. 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, categorise automatically, export at year-end. Three receipts free.
How Quitto does it