Either a balance sheet or a Form EÜR must be transmitted electronically to the tax office for each self-employed occupation.
The previously applicable regulation 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.
Exception: Only employees and senior citizens who are not obliged to submit an electronic tax return and who receive expense allowances up to the maximum amount of 840 Euro per year for their voluntary work or 3.000 Euro per year for work as a trainer may continue to use the paper forms for their tax return.
