Tax software for the self-employed in Germany: what matters

Good tax software for the self-employed covers the returns you must file and sends them electronically to the tax office (Finanzamt); for income from a trade business (Gewerbebetrieb) or self-employed work, this is as a rule mandatory (§ 25 (4) EStG). Which returns apply depends on your situation: income tax as a rule yearly, usually with the EÜR (Einnahmenüberschussrechnung).

Last updated: 27 October 2026

In short

VAT: Advance and annual returns are as a rule dropped only for small-business owners (§ 19 (1) sentence 2 UStG).
Trade tax: Only trade businesses pay it (§ 2 (1) GewStG), freelancers do not (§ 18 (1) EStG).
Mein ELSTER: The tax administration's portal is free according to ELSTER; software pays off mainly when you have many receipts.

Which returns does a self-employed person file?

It depends on three questions: are you a freelancer or a trade business owner? Are you a small business owner? And how do you determine your profit? The overview:

Return	Who files it	How
Income tax return	The self-employed, as a rule every year	Electronically (§ 25 (3) and (4) EStG)
Income surplus statement (EÜR)	Anyone determining profit under § 4 (3) EStG	Electronically (§ 60 (4) EStDV)
Advance VAT return	Businesses that are not small business owners	By the tenth day after the end of the advance return period (§ 18 (1) UStG)
Annual VAT return	Businesses that are not small business owners	For the calendar year, electronically (§ 18 (3) UStG)
Trade tax return	Trade businesses only	Electronically (§ 14a GewStG)

The advance return period is the calendar quarter. If the previous year's tax was more than €9,000, it is the calendar month; the law has special rules for founders (§ 18 (2) UStG). Your software should handle both rhythms. Anyone who is not a small business owner (Kleinunternehmer) as a rule transmits advance and annual VAT returns electronically (§ 18 (1) and (3) UStG). Small business owners as a rule drop the advance and annual VAT returns; limits and exceptions are in VAT return for a small business in Germany: do I have to file?.

Whether you are a freelancer is decided by law, not by software: freelance work includes, among others, independently exercised scientific, artistic, literary, teaching or educational activity, as well as professions such as engineers, architects, journalists and translators (§ 18 (1) no. 1 EStG). An independent, sustained activity carried out to make a profit, taking part in general economic activity, that is neither agriculture and forestry nor a liberal profession nor other self-employed work, is a trade business (§ 15 (2) EStG). Only a trade business is subject to trade tax (§ 2 (1) GewStG). If in doubt, ask your tax office or tax adviser how your activity is classified.

Income tax return: what the software must do

In the income tax return you declare your income; for the self-employed that means income from self-employed work or from a trade business (§ 2 (1) sentence 1 nos. 2 and 3 EStG). The EÜR supplies the profit. So you need three things from the software: it must know whether you are self-employed or run a trade, it must carry the EÜR, and it must transmit both in the officially prescribed form to the tax office. A printout is as a rule not enough: the tax office waives electronic transmission only on request, to avoid undue hardship (§ 25 (4) sentence 2 EStG, § 60 (4) sentence 2 EStDV). With the EÜR you determine your profit as the surplus of business income over business expenses; you may do so only if you are neither required to keep books nor keep books and draw up financial statements voluntarily (§ 4 (3) sentence 1 EStG).

What to look for in tax software for the self-employed

These questions help you compare programs, without naming any:

Your forms: Does the software cover the returns in the table that apply to you? The software directory on elster.de lists under "supported forms and functions", among others, income tax return, income surplus statement (EÜR), trade tax return, advance VAT return and annual VAT return. The details come from the vendors: in the list "software products for all operating systems", the vendors of 636 products stated on 21 October 2026 that their software supports ELSTER.
Really sending: The software must be able to transmit the returns to ELSTER, not just produce a PDF.
How your figures get in: Typing by hand, importing spreadsheets, uploading invoices or reading your marketplaces' reports? The more receipts you have, the more an import pays off.
What the price includes: Some programs only calculate, others also send. Ask for the price of exactly the returns you file, and for sending.
Advance return period: If you are not a small business owner, the software needs monthly and quarterly advance returns (§ 18 (2) UStG).
Export for your tax adviser: If you later hire one, the software should output your receipts and bookings, for example as a DATEV file.

Whether you are a freelancer, whether an exception applies and whether you use the small business scheme is something to clarify with your tax office or your tax adviser.

Mein ELSTER or tax software?

Mein ELSTER is the tax administration's portal. According to ELSTER it is free, needs no download or installation and works on tablet and smartphone too. You fill in the forms yourself there. Software pays off if you have many receipts or prepare several returns from the same figures. The detailed comparison is in ELSTER alternative for online sellers: Mein ELSTER or software?.

Which mistakes happen often?

Choosing software by price instead of forms. If the EÜR or the trade tax return is missing, you need a second program.
Mixing up freelance work and trade. Only a trade business is subject to trade tax (§ 2 (1) GewStG); a wrong classification leads to an unnecessary or a missing trade tax return.
Filing an advance VAT return as a small business owner. Under standard taxation the tax office generally treats it as a waiver of the small business scheme (Finanzamt Hessen).
Only printing the EÜR. It has to be transmitted electronically; paper exists only on request in a case of undue hardship (§ 60 (4) EStDV).
Not knowing the deadline. Without a tax adviser it ends seven months after the end of the calendar year (§ 149 (2) AO).

How VAT GPT helps

You are self-employed and have invoices and marketplace reports? VAT GPT calculates your returns from them. In three steps:

Upload: You upload your invoices and your Amazon or eBay CSV reports. The AI reads amounts, countries and tax rates; VAT GPT breaks down the VAT for Germany and the EU (OSS).
Check: You check and confirm the values and prepare your EÜR, trade tax and income tax returns in the same account.
Send: With VAT GPT Pro, the EÜR, trade tax and income tax returns go via ELSTER to the tax office, plus the annual VAT return.

Everything is in one place: advance VAT return, annual VAT return, OSS return, EÜR, trade tax and income tax returns. It also creates e-invoices in the ZUGFeRD and XRechnung formats. The VAT GPT interface exists in German and English. In the income tax return you choose whether you are self-employed (freelancer) or a trade business owner. For your tax adviser there is a data export in the settings with a DATEV posting batch file; the account assignment is a suggestion that you agree with your tax adviser. There is Free (basic features, free of charge), Go (30 days free with all Pro features) and Pro (€49 per month or €444 per year, each including VAT). Try for Free Now

Frequently asked questions

Which tax returns must I file as a self-employed person? As a rule the income tax return (§ 25 (3) EStG); if you determine profit under § 4 (3) EStG, the EÜR (§ 60 (4) EStDV); advance VAT returns and the annual VAT return unless you are a small business owner (§§ 18 and 19 UStG); and the trade tax return if you run a trade business (§ 14a GewStG).

Must I file my tax return electronically as a self-employed person? As a rule yes: for income from a trade business or self-employed work the income tax return is to be transmitted in the officially prescribed data format (§ 25 (4) sentence 1 EStG), and so is the EÜR (§ 60 (4) sentence 1 EStDV). On request the tax office can waive this to avoid undue hardship (§ 25 (4) sentence 2 EStG).

By when must a self-employed person file the tax return? Without a tax adviser, seven months after the end of the calendar year at the latest (§ 149 (2) AO). For 2026 that would be 31 July 2027; because that is a Saturday, the deadline ends on Monday, 2 August 2027 (§ 108 (3) AO). If you have a tax adviser prepare the return, the last day of February of the second following year applies in principle (§ 149 (3) AO), for 2026 that is 29 February 2028. The tax office can order earlier filing (§ 149 (4) AO).

Do I need a trade tax return as a freelancer? As a rule no: only trade businesses are subject to trade tax (§ 2 (1) GewStG). If you run a trade, natural persons have an allowance of €24,500 on the trade income (§ 11 (1) sentence 3 no. 1 GewStG); a return is due, among other cases, if the trade income exceeds that amount (§ 25 (1) GewStDV). More: Trade tax return in Germany, also for small businesses.

Can I do my tax return for free as a self-employed person? Yes, through Mein ELSTER, which is free according to ELSTER. Software costs money but takes the assembling of figures off your hands if you have many invoices or marketplace reports.

Is there tax software for the self-employed in English? Yes. Mein ELSTER can be switched to English according to its start page; the returns always go to the tax office as an ELSTER data record.