Is there also an obligation to submit the EÜR form electronically for secondary business income?
For self-employed individuals, tax returns in paper form are no longer accepted. This also applies to private households with photovoltaic systems and individuals with commercial secondary income of more than 410 Euro, such as part-time winegrowers. The tax offices consistently reject tax returns submitted in paper form.
This means: If there is no hardship case, a tax return submitted in paper form will be considered as not submitted. A hardship case applies if: The purchase of the necessary technical equipment with a PC and internet connection is only possible with considerable financial effort, or the knowledge and personal skills to use it are not or only partially available.
In this case, late fees may apply.
Note: Employees and pensioners who are not obliged to submit an electronic tax return and receive expense allowances for their voluntary work up to the amount of the volunteer allowance of 840 Euro or the trainer allowance of 3.000 Euro per year may, in our opinion, still use the paper forms for the tax return. However, the tax offices are increasingly handling this more restrictively.
