Filling in the EÜR as a small business owner in Germany

As a Kleinunternehmer (small business owner under § 19 UStG) you enter your complete business income, in the total amount you actually received, in line 12 of the Anlage EÜR, without the amounts of lines 18 to 22 (for example the sale of fixed assets in line 19 or private car use in line 20). You normally do not use lines 15 to 17, which are for VAT-liable income and VAT. You enter business expenses at the gross amount, because you have no input VAT deduction. This follows the ELSTER instructions for the EÜR 2025; line numbers can change in other years.

Last updated: 26 October 2026

The essentials in brief

Income: complete, and in the total amount actually received, in line 12.
Lines 15 to 17: as a rule not to be used by small business owners.
Expenses: at the gross amount, because you are not entitled to deduct input VAT.
Timing: income counts when you receive it, expenses when you pay them.
Filing: electronically; paper only in cases of hardship.
Limit exceeded: the very sale with which you cross the limit already belongs in lines 15 to 17 in full.

Who counts as a small business owner in the Anlage EÜR?

According to the ELSTER instructions you are a Kleinunternehmer if your total turnover did not exceed €25,000 in the previous calendar year, is not expected to exceed €100,000 in the current year, and you have not waived the small business rule. If you are just starting, total turnover in the current calendar year must not exceed €25,000. The basis is § 19 UStG. More on the limits: German small business rule 2026: what are the turnover limits?

Which lines of the Anlage EÜR do I need as a small business owner?

What	Where in the Anlage EÜR (lines per the EÜR 2025 instructions)
Your business income	Line 12, in the total amount actually received; without the sale or withdrawal of fixed assets (line 19), private car use (line 20) and other withdrawals of goods and use (line 21)
VAT-liable income, VAT received	Lines 15 to 17: as a rule not to be used
Business expenses	Lines 24 to 75, at the gross amount
Input VAT paid	Line 57: stays empty, because you have no input VAT deduction
Low-value assets, depreciation	Lines 31 to 38, more in EÜR depreciation and low-value assets
Home-office daily flat rate	Line 66, more in EÜR home-office flat rate

The instructions add: lines and fields that do not apply to you are left blank, not even filled with 0.00.

When does income count, and when does an expense?

The EÜR follows the cash principle. You record business income, as a rule, when the money reaches you, and business expenses, as a rule, when you pay them (§ 11 EStG). The invoice date does not decide. There are exceptions for regularly recurring income and expenses shortly before and after the turn of the year.

Why do I enter expenses gross?

As a small business owner your sales are, in principle, exempt from VAT, you do not have to pay VAT to your tax office and you may not show it separately on invoices. In return you are not entitled to deduct input VAT (Finanzamt Hessen). The ELSTER instructions put it this way: small business owners enter the gross amount for business expenses. How to write your own invoice: Writing an invoice as a small business owner in Germany.

What changes if I exceed the limit?

The turnover received with which you exceed the limit in the current calendar year is already subject to standard taxation and belongs in lines 15 to 17. The turnover received up to that point is tax-exempt. What applies then: Small business limit exceeded.

How do I file the Anlage EÜR?

You transmit the Anlage EÜR electronically to the tax office in the officially prescribed data format (§ 60 (4) EStDV). Paper is only allowed in cases of hardship. How this works in ELSTER, and who can use the EÜR at all: EÜR income surplus statement.

Common mistakes

Entering VAT in line 17. As a small business owner you normally do not use lines 15 to 17.
Entering expenses net. You have no input VAT deduction, so the gross amount counts.
Recording by invoice date instead of payment. What counts is when the money flows in or out.
Entering only the profit instead of the complete income. Line 12 asks for the complete business income.
Not watching the limit during the year. The turnover with which you cross it is already taxed under the standard rules.

How it works with VAT GPT

VAT GPT reads uploaded invoices and receipts with AI, sorts income and expenses into categories and shows you, in the EÜR overview, the line "Einnahmen als Kleinunternehmer" (small business income), the expenses by category and your profit. The small business income goes into the "Kleinunternehmer" section of the transmitted Anlage EÜR. You check and confirm the values before you send; 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 you may apply the small business rule.
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

Which line of the Anlage EÜR takes small business income? Line 12, in the total amount actually received (EÜR 2025 instructions).

Do I enter VAT in the EÜR? As a rule no: lines 15 to 17 are as a rule not to be used by small business owners.

Gross or net for expenses? Gross. Small business owners enter the gross amount for business expenses.

Do I have an input VAT deduction as a small business owner? No (Finanzamt Hessen).

When does income count? In principle when it is received (EÜR 2025 instructions; § 11 EStG).

Must I file the Anlage EÜR electronically? Yes. Paper is only allowed in cases of hardship.

What applies in the year I exceed the limit? The turnover with which you exceed the limit is already subject to standard taxation and belongs in lines 15 to 17.