Since 2005, the profit and loss calculation has been standardised (§ 60 para. 4 and § 84 para. 3c EStDV). This means: those using the profit and loss method must complete the official form "Form EÜR" and attach it to their tax return.
The previous legal hardship regulation remains in place: To avoid "unreasonable hardship", the tax office may allow the tax return to be submitted to the tax office using the official paper form (§ 25 para. 4 sentence 2 EStG; § 13a para. 3 EStG; § 18 para. 3 sentence 3 UStG; § 14a sentence 2 GewStG). In addition to the individual legal regulations, the Fiscal Code contains a general hardship regulation (§ 150 para. 8 AO): The tax office may waive electronic data submission if it is economically or personally unreasonable for the taxpayer.
This is particularly the case if the taxpayer does not have the necessary technical equipment and creating the technical means for remote data transmission of the officially required data set would only be possible at considerable financial expense, or if the taxpayer is not or only partially able to use the remote data transmission options due to their individual knowledge and skills. However, tax offices are increasingly handling this more restrictively!
Note: If you do not fulfil your obligation to submit the "Form EÜR", the tax office may threaten and impose a penalty (§ 328 AO). However, the tax office may not charge a late fee because the "Form EÜR" is not part of the tax return (OFD Rheinland dated 21.2.2006, S 2500-1000-St 1).
The "Form EÜR" requires numerous detailed entries on income and expenses in a strictly formal manner. Completing the now four pages with over 100 lines requires a lot of additional work and knowledge - and often also further costs for professional advice and support.
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It is advisable to base the profit and loss calculation on the system of the "Form EÜR" to make the year-end closing easier. You should organise your income and expenses according to the criteria of the form, as this will make it easier to match them to the queries in the form.
