For each self-employed occupation, a balance sheet or a Form EÜR shall be submitted electronically.
The previous rule for small businesses, under which companies with operating income of less than 17.500 Euro were allowed to calculate their profits informally, ceased to apply from the fiscal year 2017. Also, owners of small businesses will have to fill in a Form EÜR and send it electronically to the tax office. Only employees and seniors who are not obliged to submit an electronic tax return and who receive expense allowances, up to the maximum amount of 720 Euro per year for voluntary work or 2.400 Euro per year for work as a trainer, may continue to use the paper forms for their tax return.
