Business expenses in the EÜR: list with the lines of the Anlage EÜR

Business expenses are the expenses caused by the business (§ 4 (4) EStG). In the income surplus statement (EÜR, Einnahmenüberschussrechnung) you enter them in lines 24 to 75 of the Anlage EÜR, grouped by type of cost. This list shows the main groups with the matching line (EÜR 2025 instructions; line numbers can change in other years) and names the limits for gifts, entertainment, travel, home office and vehicles.

Last updated: 26 October 2026

The essentials in brief

Basic rule: business expenses are expenses caused by the business (§ 4 (4) EStG).
Timing: in principle when you pay (outflow).
Net or gross: under standard VAT taxation you enter the net amount and the input VAT in line 57; small business owners enter the gross amount.
Mixed costs: only the business share counts, for example for the phone.
Limited deduction: gifts, entertainment, meals on trips and home workroom are in lines 62 to 67.
Records: gifts and entertainment individually and separately from other expenses.

Which business expenses are there, and which line do they belong in?

Expense	Line of the Anlage EÜR
Goods, raw materials, supplies including incidental costs	27
Purchased services: subcontractors, commissions, freelancers	29
Wages, salaries and insurance contributions for employees	30
Depreciation (AfA), low-value assets, remaining book values	31 to 38
Rent, property expenses (for example property tax, maintenance)	39 to 42
Accommodation and incidental travel costs on business trips	44
Interest on debt	55 and 56
Input VAT paid	57
VAT paid to the tax office	58
Other fully deductible business expenses	60
Gifts	62
Entertainment	63
Additional meal expenses	64
Home workroom	65
Daily flat rate for working at home	66
Other limited or non-deductible expenses	67
Vehicle and other travel costs	68 to 73

This is an overview, not a complete directory. Which line fits exactly depends on the case; whatever fits none of lines 24 to 59 belongs in line 60.

Net or gross: what do I enter?

Business expenses are in principle entered at the net amount, and the deductible input VAT goes in line 57. Small business owners enter the gross amount. Expenses for which the input VAT deduction is excluded are also entered gross. How to book VAT and input VAT in the EÜR: EÜR and VAT: booking output and input VAT.

For mixed expenses, such as telecommunication costs, you enter only the business share.

Goods, services, staff and depreciation

Line 27 covers goods, raw materials and supplies including incidental costs. Line 29 covers services provided by third parties that are directly connected with the purpose of the business, for example subcontracting, commissions and costs of freelancers. Line 30 is for salaries, wages and insurance contributions of your employees.

More expensive purchases are spread as depreciation over their useful life; low-value assets up to 800 euros net of input VAT can be deducted at once in line 36. Details: EÜR depreciation and low-value assets.

Rent, interest and travel

Expenses for business-use property, for example property tax and maintenance, belong in line 41. Accommodation and incidental travel costs on business trips go in line 44; additional meal expenses are in line 64 and travel costs from line 68.

Interest on separately taken-out loans to finance fixed assets goes in line 55, other interest on debt in line 56. The latter is fully deductible up to 2,050 euros; beyond that, excess withdrawals can restrict the deduction (EÜR withdrawals and contributions).

Which business expenses are only partly deductible?

Lines 62 to 67 are for expenses with limited deductibility. They are as a rule split into a deductible and a non-deductible part.

Gifts (line 62): gifts to people who are not employees are deductible only if the acquisition or production costs of the items given to the recipient in the year do not exceed 50 euros. The recipient must be identifiable from the receipt or the records.
Entertainment (line 63): entertainment costs for business occasions are 70 percent deductible and 30 percent non-deductible. As proof, you must state in writing the place, day, participants and occasion of the entertainment, and the amount.
Additional meal expenses (line 64): only at the flat rates, in Germany 28 euros for 24 hours of absence and 14 euros each for more than 8 hours of absence without an overnight stay and for the arrival and departure day of a trip with an overnight stay.
Home workroom and daily flat rate (lines 65 and 66): EÜR home-office flat rate.
Line 67: other limited and non-deductible expenses, such as fines and expenses affecting the way of life that are regarded as inappropriate.

Expenses for the purposes named in § 4 (7) EStG, in particular gifts and entertainment, you record individually and separately from other business expenses.

What applies to the car?

Vehicle costs go in lines 68 to 73. If you use a private vehicle for business, you can claim either a flat 0.30 euros per full kilometre or the proportionate actual costs. This does not apply to trips between home and your first place of business: for those only the distance allowance (Entfernungspauschale) is deductible (line 73). If the vehicle is part of the business assets and you also use it privately, the private use value is business income (line 20).

Common mistakes

Deducting private costs. Only business-caused expenses are business expenses; for mixed costs the business share counts.
Entertainment without details. Without written details of place, day, participants and occasion the amount is not proven.
Deducting gifts above 50 euros. If the costs for one recipient exceed 50 euros in the year, the deduction is excluded.
Mixing net and gross. Under standard taxation you enter net and the input VAT in line 57; small business owners enter gross.
Booking by invoice date instead of payment. What counts is in principle the outflow.
Not recording gifts and entertainment separately. They must be recorded individually.

How it works with VAT GPT

VAT GPT reads uploaded invoices and receipts with AI, sorts them into categories and shows you income and expenses per category with your profit. The EÜR overview has, for example, the expense lines "Miete (Geschäftsräume)" (rent), "Telefon, Internet und Porto" (phone, internet and postage), "Software und IT-Kosten" (software and IT costs), "Bürobedarf und Arbeitsmittel" (office supplies), "Fahrzeugkosten (Tanken, Reparatur, Leasing)" (vehicle costs), "Werbung und Marketing" (advertising) and "Rechts-, Steuerberatung und Buchhaltung" (legal, tax advice and bookkeeping), as well as "Geschenke an Geschäftspartner (bis 50 €)" (gifts up to 50 euros) and "Geschäftsessen (70% abziehbar)" (business meals, 70% deductible), plus the total of business expenses. You check and confirm the assignment; sending to the tax office runs through ELSTER with VAT GPT Pro.

Everything is in one place: advance VAT return, annual VAT return, OSS return, EÜR, trade tax and income tax returns. With Go you use all Pro features free of charge for 30 days. Get to know VAT GPT or create an account right away.

What VAT GPT does not do

VAT GPT is not tax advice – for example on whether a particular expense is deductible.
VAT GPT does not prepare corporation tax returns (for example for a GmbH or UG).

What does VAT GPT cost?

Free (basic features, free of charge), Go (30 days free with all Pro features), Pro €49 per month or €444 per year, each including VAT.

Frequently asked questions

What are business expenses? Expenses caused by the business (§ 4 (4) EStG).

Which lines of the Anlage EÜR are they in? In lines 24 to 75 (EÜR 2025 instructions).

Do I enter business expenses net or gross? In principle net, with the input VAT in line 57; small business owners enter the gross amount.

How much of an entertainment bill can I deduct? 70 percent, if the amount and the business occasion are proven.

Up to what amount are gifts deductible? If the costs of the items given to one recipient in the year do not exceed 50 euros.

When does an expense count? In principle when you pay it.

Where do costs go that fit no line? In line 60, as far as they are not covered in lines 24 to 59.