Either a balance sheet or the Form EÜR must be transmitted electronically to the tax office for each business.
The current rules for small businesses, under which companies with operating income of less than 17.500 Euro are allowed to calculate their profits informally, will cease to apply from 2017.
Exception: Employees and senior citizens who are not obliged to submit an electronic tax return and who receive expense allowances for their voluntary work up to the amount of the flat rate allowance for voluntary service of 840 Euro or the flat rate trainer's allowance of 3.000 Euro per year may continue to use the paper forms for their tax return. At least this is not often objected to.
