Best Tax Software for Small Businesses and Freelancers in Germany 2026
The best tax software for small businesses and freelancers in Germany is the one that fits your task, such as income tax return, EÜR, VAT advance return or bookkeeping. This comparison puts ELSTER, DATEV, WISO, sevDesk, Lexware Office, Taxfix, smartsteuer, SteuerGo, BuchhaltungsButler and our own product VAT GPT side by side; every statement about other providers comes from their own websites, retrieved on 29 October 2026.
Last updated: 29 October 2026. VAT GPT is our product, so we are not neutral. That is why every statement about the others carries a source, and our own opinion is marked as such.
In short
- Tax return only: programs such as WISO Steuer, smartsteuer or Taxfix guide you through the returns; ELSTER itself is free.
- Ongoing bookkeeping: sevDesk, Lexware Office and BuchhaltungsButler capture receipts and invoices and, according to their own pages, offer the EÜR and the VAT advance return in higher plans.
- Amazon and eBay sellers: VAT GPT imports the marketplace reports and prepares OSS, VAT, EÜR, trade tax and income tax in one place.
What do I need as a small business owner or freelancer?
Which software helps depends on your obligations.
- Income tax return: every year, at the latest seven months after the end of the year (§ 149(2) AO, German).
- Profit calculation: if you are not required to keep books, you may take the surplus of business income over business expenses as profit: the EÜR (§ 4(3) EStG). The Anlage EÜR is sent electronically to the tax office; paper is only allowed in cases of hardship (ELSTER: guide to the EÜR 2025).
- VAT: as a small business (Kleinunternehmer) you are exempt from VAT if your turnover did not exceed EUR 25,000 in the previous year and does not exceed EUR 100,000 in the current year (§ 19(1) UStG). Above that you file VAT advance returns.
What this means for you: list your obligations first (income tax, EÜR, advance return, trade tax), then pick the tool.
Tax software compared
How we compared: every statement comes from the provider's own page, which we retrieved on 29 October 2026 (sources below). A dash ("–") means: not stated explicitly on the retrieved pages. It says nothing about whether the feature exists. Prices are the list prices stated there; the models (per year, per month, per filing) are not directly comparable. The table is not a ranking.
| Provider | What it is, per the provider | EÜR | VAT advance return | Price, per the provider |
|---|---|---|---|---|
| ELSTER | "Ihr Online-Finanzamt" of the tax administration, "Kostenlos" (free) | official guide to the EÜR 2025 | "free in Mein ELSTER" | free |
| DATEV | solutions for tax offices; "the tax office handles communication with the tax authorities" | – | – | – |
| WISO Steuer | tax software; "up to 5 returns per year at no extra charge, also for several businesses" | named among the returns | named among the returns | Vorteils-Abo EUR 35.99, single purchase EUR 45.99 |
| sevDesk | online bookkeeping and invoicing | from the Buchhaltung plan | from the Buchhaltung plan, "directly to the tax office" | Buchhaltung EUR 25.90 per month net (1-month term) |
| Lexware Office | online bookkeeping and invoicing | in versions L and XL | in versions L and XL | version L EUR 21.90 per month plus VAT (page shows 50% off for the first 3 months) |
| Taxfix | tax return; "also for self-employed", VAT-liable and small businesses | – | named in the availability table, details not readable | Basic from EUR 39.99, Expert from EUR 99.99 as a subscription |
| smartsteuer | tax return; self-employed: income tax, VAT, trade tax | named | – | EUR 39.99 per tax year, paid at submission |
| SteuerGo | tax return; free to test, pay at submission | – | – | amount not stated on the home page |
| BuchhaltungsButler | bookkeeping; packages Light, Smart, Premium, E-Commerce | EÜR bookkeeping with ELSTER transmission | via ELSTER integration | prices not clearly readable on the page |
| VAT GPT | browser-based tax software for online sellers, freelancers and small businesses | yes, send with Pro | yes, send with Pro | Free; Go 30 days free; Pro EUR 49 per month or EUR 444 per year, incl. VAT |
Sources as of 29 October 2026. Prices change; check them with the provider before you buy.
What this means for you: price alone decides nothing. A program at EUR 40 a year and one at EUR 25 a month solve different tasks.
Which software fits which task?
You only want to file your tax return. WISO Steuer, smartsteuer, Taxfix and SteuerGo are tax-return programs: you answer questions, the program transmits the return. According to their own pages you pay at smartsteuer, WISO and SteuerGo only at submission. WISO's page for self-employed people names the EÜR, VAT advance returns, the annual VAT return and the trade tax return.
What this means for you: before you buy, check that the product page names your returns (for example the advance return).
You want to capture receipts and invoices continuously. sevDesk, Lexware Office and BuchhaltungsButler are bookkeeping programs. At sevDesk the EÜR starts in the Buchhaltung plan, at Lexware Office in version L. BuchhaltungsButler also names connectors for Amazon, eBay and Shopify.
What this means for you: if you already have an account with one of them, first check whether your plan includes the EÜR and the advance return.
You want to do it free yourself or hire a tax office. ELSTER is free; registration is one-time and free, then you send with a certificate. Most forms, including the VAT advance return, are there. DATEV describes on its guide pages the route via the tax office.
What this means for you: with ELSTER you pay nothing but do the calculation yourself. With a tax office you hand the work over.
You sell on Amazon or eBay. Then your figures sit in marketplace reports. VAT GPT imports the Amazon and eBay CSV reports and breaks VAT down for Germany and the EU (OSS).
What this means for you: if your numbers come from marketplace reports, an import saves more work than a questionnaire.
Why we recommend VAT GPT
Our opinion, based on functions you can find in the app:
- Everything in one place: VAT advance return, annual VAT return, OSS return, EÜR, trade tax and income tax return in one account.
- Marketplace reports: Amazon and eBay CSV reports are imported and split by Germany and EU (OSS).
- Sending from the software: with Pro, VAT GPT sends the returns to the tax office via ELSTER and the OSS return directly to the BZSt.
- Receipts read for you: you upload invoices, the AI reads amounts, countries and tax rates, you check and confirm.
- Small business rule: in the flow you pick "apply the Kleinunternehmer rule".
How it works, the VAT GPT method Upload – check – send:
- Upload: invoices and Amazon or eBay reports.
- Check: you review and confirm the calculated values.
- Send: with VAT GPT Pro via ELSTER; the OSS return to the BZSt.
What VAT GPT is not: tax advice. VAT GPT is listed in the software directory on elster.de; the details there come from the vendor. There is Free (basic functions, free), Go (30 days free with all Pro functions) and Pro (EUR 49 per month or EUR 444 per year, incl. VAT). Try it free
What this means for you: VAT GPT fits if you want to handle taxes and OSS from marketplace data in one account; if you mainly book invoices and receipts continuously, look at the bookkeeping programs above first.
Frequently asked questions
Which tax software is best for small businesses? It depends on the task. For the yearly return, tax-return programs or ELSTER are enough; for ongoing invoices, bookkeeping software; for Amazon and eBay reports with OSS, VAT GPT is our recommendation.
Do I need a VAT advance return as a Kleinunternehmer? Under § 19 UStG the filing duties under § 18(1) to (4) UStG do not apply to small businesses. Above the thresholds you file advance returns.
Is ELSTER really free? Yes. The page says "Kostenlos"; registration in Mein ELSTER is free and one-time according to the page.
Must I file the EÜR electronically? Yes. Paper is only allowed in cases of hardship.
What does VAT GPT cost? Free (basic functions), Go (30 days free with all Pro functions), Pro EUR 49 per month or EUR 444 per year, each incl. VAT.
Further reading
Not tax advice: this content does not replace individual advice.