For each self-employed occupation, a balance sheet or a Form EÜR shall be submitted electronically.
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. Owners of small businesses also will have to fill in a Form EÜR and submit it electronically to the tax office.
Only in the case of employees and elderly people who are not obliged to submit an electronic tax return and who receive compensation for their voluntary work up to the amount of the allowance for voluntary work of 840 Euro or the trainer's allowance of 3.000 Euro per year, it is generally accepted if they continue to use the paper forms for the tax return. However, there is no entitlement to do so.
