How do I file the Anlage EÜR for earlier years in ELSTER?
You never filed the Anlage EÜR (the German profit statement for self-employed people) for 2017, 2018 or another year? File it now: the duty to file stays even after the deadline has passed (§ 149 AO). For very old years such as 2017, the assessment period may already have expired (see below). As of 21 October 2026, ELSTER offers the years 2019 to 2025; for older years, ask your tax office how it accepts the return.
Last updated: 29 October 2026
In short
- Years in ELSTER: The form "Einnahmenüberschussrechnung (Anlage EÜR)" lets you choose 2019 to 2025 (as of 21 October 2026).
- The duty stays: You must file even after the deadline; the tax office can demand the return and, failing that, estimate your profit.
- Cost: At least 25 euros for each month of delay, once the tax office sets a late-filing surcharge.
Which years can I still file in ELSTER?
In the form you pick the calendar year in which the profit worked out in the Anlage EÜR is to be taxed. On 21 October 2026 the choices were 2019, 2020, 2021, 2022, 2023, 2024 and 2025; 2026 was not listed yet. Since tax year 2017, the EÜR must be sent electronically with authentication; paper is allowed only in cases of hardship, on application (§ 60 para. 4 EStDV; the year 2017 and the authentication are stated by ELSTER).
| Year of the EÜR | What ELSTER offered on 21 Oct 2026 | Your route |
|---|---|---|
| 2019 to 2025 | Year selectable in the form | Online in ELSTER, as in how to fill in the Anlage EÜR |
| 2017 and 2018 | Not in the year list | Ask your tax office how to submit this year |
| 2026 | Not listed yet | File by 2 August 2027 |
What this means for you: For 2019 and later you file the Anlage EÜR yourself in ELSTER; for 2017 and 2018 you first ask the tax office how to proceed.
Do I still have to file an old EÜR?
Yes. The duty to file continues after the deadline, and it continues even if the tax office has already estimated your income (§ 149 para. 1 AO). The Anlage EÜR goes with your income tax return when you have business or self-employment income; that return must also be filed electronically (§ 25 para. 4 EStG).
What this means for you: A year does not become "time-barred" just because it is old; only the assessment period (below) sets a limit.
What can the tax office do if I do not file?
- Ask you to file: Anyone asked by the tax office to file must do so (§ 149 para. 1 AO).
- Estimate: If it cannot determine the tax basis, it estimates it (§ 162 para. 1 AO).
- Set a coercive fine: A single fine may not exceed 25,000 euros (§ 329 AO).
- Late-filing surcharge: For annual returns 0.25 percent of the assessed tax (after prepayments) for each month begun, at least 25 euros per month, at most 25,000 euros; it must be set once 14 months have passed after the end of the year, unless the tax is assessed at zero or less or does not exceed the prepayments and tax deductions (§ 152 AO).
What this means for you: Filing voluntarily usually costs less than an estimate, because you claim your real business expenses.
How long may the tax office still assess the year?
The assessment period is four years (§ 169 para. 2 no. 2 AO). Where you had to file a return, it starts at the end of the year in which you file, at the latest at the end of the third year after the year in which the tax arose (§ 170 para. 2 no. 1 AO). For tax evasion it is ten years, for reckless understatement five years.
Example (no special cases): For 2017 the period starts at the latest at the end of 2020 and ends four years later, at the end of 31 December 2024; without special cases the tax office can no longer assess 2017. For reckless understatement (five years) it ended at the end of 2025; for tax evasion (ten years) it ends only at the end of 2030, and not before the offence is time-barred (§ 171 para. 7 AO). Other rules that push the end back are in § 171 AO; whether they apply to you is a question for your tax office or a tax adviser.
What this means for you: Whether an old year can still be assessed depends on your case; do not rely on a rule of thumb, ask.
What do I need for an old year?
- The business tax number valid for that year; if you have none, choose the second option in ELSTER and name the competent tax office.
- All business income and expenses of that year, counted when received and paid (§ 11 EStG).
- Your VAT returns and the annual VAT return, so that the VAT paid is right.
- Your ELSTER login.
What this means for you: Collect that year's receipts and reports first; then fill in the form lines in one go.
How VAT GPT helps
- Upload: You upload invoices and Amazon or eBay CSV reports. The AI reads amounts, countries and tax rates.
- Check: You see your values in the layout of the Anlage EÜR with its line numbers, then check and confirm them.
- Send: With VAT GPT Pro the return goes to the tax office through ELSTER.
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No tax advice: This content does not replace individual advice.
Frequently asked questions
Can I still file the EÜR for 2017 in ELSTER? On 21 October 2026 ELSTER offered 2019 to 2025 in the form. For 2017, ask your tax office how it accepts the return.
What does a late filing cost? The tax office may set a late-filing surcharge, at least 25 euros per month begun; after 14 months from the end of the year it must set one, unless the tax is zero or less or does not exceed the prepayments.
Is an informal profit statement enough? Since 2017 the EÜR must be sent electronically with authentication; paper is accepted only in cases of hardship.
Do I file a separate Anlage EÜR for every year? Yes, each Anlage EÜR belongs to one calendar year, which you choose in the form.