Accounting Software in Germany 2026: Freelancers and GmbH

Key facts

• Self-employed: For the EÜR and the VAT return (UStVA) you pay between €155 and €359 net a year in 2026. With Norman you pay from €108 a year, income tax return included.
• UG and GmbH: A corporation always keeps double-entry books and draws up a balance sheet, however small it is (§ 238 HGB, § 13(3) GmbHG). With Norman, double-entry bookkeeping is free. Max, with the annual accounts, E-Bilanz, corporate and trade tax, costs €468 a year.
• Tax advisor: Ongoing bookkeeping costs €200–800 a month, the annual accounts of a GmbH €1,500–5,000 a year.
• Kleinunternehmer: Up to €25,000 revenue in the previous year and €100,000 in the current year (§ 19 UStG), you file no VAT returns. Norman Klein costs €108 a year including the EÜR and income tax.
• The EÜR is only for sole proprietors: Freelancers (Freiberufler) always file an EÜR, sole traders until they pass €800,000 revenue or €80,000 profit a year (§ 141 AO). This threshold does not apply to a UG or GmbH.
• E-invoicing: You must be able to receive e-invoices since 2025. From 2027 you must issue them if your previous-year revenue was above €800,000, from 2028 everyone except Kleinunternehmer.

Self-employed: what accounting software costs in 2026

Most comparisons show the entry price. For your taxes you almost always need a higher plan. The table shows the plan that covers your case and the price for a full year.

Net list prices without promotions, as of October 2026, from the providers' pricing pages. Lexware Office bills monthly, all others yearly. "Not listed" means the pricing page does not mention an income tax return. Only Norman and Accountable offer an English interface.

Two things stand out. First, the free entry at most providers is an invoicing tool: the EÜR and VAT returns come only with a paid plan. Second, the tax scope often ends with the VAT return. For the income tax return you then need a second program or a tax advisor, and you copy the profit from the EÜR by hand.

Provider by provider: Norman vs Lexware Office, vs sevDesk, vs Accountable, vs BuchhaltungsButler and vs Sorted.

Worked example: one year as a freelancer with VAT

Lena is a designer, charges VAT and files the VAT return quarterly. Her year: 4 VAT returns, the annual VAT return, the EÜR and the income tax return.

Subscriptions are business expenses. At a 30% marginal tax rate, Lena's €252 a year costs about €176 after tax. Where the line to a tax advisor lies is covered in tax advisor or software.

UG and GmbH: accounting software with a balance sheet and E-Bilanz

A UG or GmbH counts as a trading company (§ 13(3) GmbHG) and must keep double-entry books (§ 238 HGB). The exemption for small businesses in § 241a HGB applies only to sole traders. Tools that stop at the EÜR are therefore out, even in the first year after incorporation.

What the software must do for a corporation:

• double-entry bookkeeping in SKR03 or SKR04, with a general ledger and an asset register
• VAT returns and the EC Sales List (ZM)
• annual accounts with balance sheet and P&L, for a small GmbH within 6 months of the year end (§ 264(1) HGB)
• the E-Bilanz to the Finanzamt (§ 5b EStG), plus corporate, trade and annual VAT returns
• publication in the company register (Unternehmensregister) within 12 months of the year end (§ 325 HGB)
• payroll, as soon as the managing director draws a salary

In this comparison only Norman builds the annual accounts, E-Bilanz, corporate and trade tax itself. With Lexware Office, sevDesk and the other tools, the tax firm does it, and you pay for that on top.

This is how Norman's plans for a UG or GmbH are built:

Billed yearly, as of October 2026.

Worked example: a small GmbH

A GmbH with monthly VAT returns and a managing director's salary has three routes through the year:

The tax advisor figures come from our overview of tax advisor costs for a GmbH. With Max, Norman builds the balance sheet, P&L and account schedules from the general ledger, you send the E-Bilanz straight from the app, and for publication Norman creates the abridged balance sheet as a PDF. See how it works on the annual accounts page. Individual GmbH tools are compared in accounting software for a GmbH.

Which tool fits you?

The most important switch is your legal form, then your VAT status. After that come the volume of receipts, the language and whether you have employees.

A spreadsheet is no alternative. Entries can be changed without a log, so it does not meet the GoBD.

What to compare

What the tool books for you. The biggest time sink is not the form but categorizing every bank transaction and matching receipts. Ask: does the tool suggest the category and the VAT rate, and does it learn from your corrections?

What you can file directly. Check for each return whether the tool sends it via ELSTER or only creates a file. For the self-employed that means VAT returns, the annual VAT return, the EÜR and income tax; for a UG or GmbH also the E-Bilanz, corporate and trade tax. Everything from one tool means the numbers match.

The price for your case. Take the plan that covers your taxes and multiply by twelve. Entry prices of €3.95 or 50% off in the first year only apply at the start.

Whether it fits your working hours. In our analysis of about 5,000 active bookkeeping hours from almost 1,000 self-employed people (January 2025 to June 2026), every second hour falls outside Monday to Friday, 8am to 6pm. Sunday alone carries 12% of the hours. Software that works on your phone and shows open tasks by itself fits this better than a desktop program. The data comes from self-employed people who keep their books digitally; more in the study after-hours bookkeeping.

Whether the AI actually works. In our business expenses analysis (expenses July 2025 to June 2026, from solo self-employed to UG and GmbH), 78% of businesses pay for software, at a median of about €330 a quarter. In the third quarter of 2025 just over one in four businesses paid for AI, a year later almost four in ten. The analysis covers businesses that work digitally, so the software share is an upper bound. If you already pay for AI, your bookkeeping should use it too.

Obligations in 2026 and 2027 your software must meet

With Norman you write e-invoices for free and without limits, on the free plan too.

How to do it with Norman

As a self-employed person

1. Sign up for free. Under Account → Taxes you set whether you are a Kleinunternehmer or charge VAT, and whether you file VAT returns monthly or quarterly.
2. Connect your bank or move over. Connect your business account under Account → Bank accounts. Coming from sevdesk, Lexware Office, Accountable or Sorted? The migration portal imports contacts, invoices and, depending on the provider, receipts.
3. Upload receipts. Upload invoices under Documents or scan them with the app. Your AI Bookkeeper reads them, matches them to the payment and suggests the category and VAT rate.
4. Turn on the Tax Autopilot. Norman creates every VAT return, checks the whole period, sends it via ELSTER in one click and looks for ways to lower your taxes along the way.
5. File the annual returns. The EÜR, the annual VAT return and the income tax return come from the same books, and you file them straight from Taxes.

Bookkeeping and e-invoices cost nothing. To file, you pay from €9 a month, billed yearly. See how it works day to day on the AI Bookkeeping page.

As a UG or GmbH

1. Set up the books. Under Accounting → Setup you choose SKR03 or SKR04. Coming from DATEV or another system? Bring in the opening balances through Opening & migration.
2. Connect your bank. Norman syncs and matches your business account automatically, for free.
3. Let it book. Your AI Bookkeeper posts receipts and payments double-entry to the accounts of your chart. You review the suggestions under Accounting → Transactions.
4. VAT returns and payroll. With Max, Norman creates every VAT return, and you file it straight from the app. Payroll for directors and employees runs in the same system.
5. Annual accounts and E-Bilanz. Norman builds the balance sheet and P&L from the general ledger, and you send the E-Bilanz, corporate, trade and annual VAT returns straight from the app.

Double-entry bookkeeping, bank sync and e-invoices cost nothing. The annual accounts, E-Bilanz and all company taxes cost €39 a month, billed yearly. More on the Norman for a GmbH page.

Expert opinion

We built Norman with simplicity and automation in mind. You should spend as little time on Norman as possible, and whenever you log in, it should be absolutely clear what you need to do and why.

Switching: how to move over

• Switch any time: You can move over mid-year too. Coming from sevDesk, Lexware Office, Accountable or Sorted, the migration portal brings your data across.
• Export: Export bookings, receipts and invoices from the old tool before you cancel.
• Opening balances for a UG or GmbH: Bring in the opening balance sheet and balances before you import bank transactions in the new tool.
• Retention: Keep the export for 10 years for the books and 8 years for the receipts.
• Overlapping periods: In the new tool, import bank transactions only from the period the old one no longer covers.

If you plan to keep your own books, start with DIY bookkeeping for the self-employed. If invoicing is your main job, read the comparison of invoicing software for freelancers.

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