Connect
Connect your business account and upload receipts or snap them with the app. Norman assigns every payment a category and a line of the Anlage EÜR.
EÜR software: create your EÜR online
Norman fills in the Anlage EÜR from your bank and receipts. You review and approve, Norman files it with the Finanzamt via ELSTER.
An EÜR built from day-to-day operations
Norman keeps income, expenses, receipts, and filing status together so your EÜR does not need to be rebuilt at year-end.
Bank feedSynced
Income and expenses stay connected
Bank activity is captured continuously so the EÜR is built on real transactions instead of late manual entry.
Receipt
Team lunch · 84.20 €
IMG_2841.jpeg
Matched
Transaction
Oberholz
Card payment
Receipts do not go missing at year-end
Norman links receipts to payments so expenses land cleanly in the EÜR and open cases stay visible.
Revenue2.470 €
Expenses610 €
Home office360 €
Meals187 €
Transportation63 €
Profit1.860 €
EÜR with status, not guesswork
See what is prepared, what still needs review, and which documents are still missing for the EÜR.
Transactions categorized140
Receipts matched automatically38
Bookings created126
Deductions identified€2,480
Tax returns prefilled100%
Deductions spotted as you go
Norman categorizes transactions, matches receipts, and suggests deductions such as home office days. Your Anlage EÜR is prefilled when the year ends.
Filed directly via ELSTER
Norman submits your Anlage EÜR directly to the Finanzamt. Structured exports for your tax advisor and records are available anytime.
Key facts
Norman maps every booking to a line of the Anlage EÜR. You see the finished EÜR before you pay a cent.
Free
preview of the Anlage EÜR, line by line, on every plan. Filing needs a paid plan.
from 9 €
a month on the annual Klein plan: EÜR, income tax, and trade tax. With VAT, Pro from 21 € a month.
31.07.2026
is the deadline for the 2025 EÜR without a tax advisor. With an advisor: 01.03.2027.
from 2023
tax years for which Norman builds and files the EÜR. File older years through ELSTER.
How Norman builds your EÜR
Income and expenses are prepared all year instead of being rebuilt from bank statements in July.
Review
In the preview, open “All transactions” and check category, VAT rate, and receipt. Norman suggests deductions such as home office days or per diems for business trips.
File
With “Submit to the Finanzamt”, Norman files the Anlage EÜR via ELSTER. Then you file the income tax return, which takes the profit from the EÜR.
EÜR or balance sheet: which applies to you?
The EÜR is the simple profit calculation under § 4(3) EStG: income minus expenses, counted when the money moves.
EÜR
You file the Anlage EÜR
Freelancers
Always, however high revenue and profit are.
Trade businesses
Up to 800,000 € revenue and 80,000 € profit a year (§ 141 AO).
Kleinunternehmer
Under § 19 UStG too, electronically like everyone else (§ 60(4) EStDV).
Balance sheet
You prepare annual accounts
UG and GmbH
Always. Norman does the annual accounts on the Max plan.
Registered merchants (e.K.)
Always, once you are in the commercial register.
Trade above the limits
From the year after the Finanzamt asks you to keep books.
EÜR deadlines 2026 and 2027
The Anlage EÜR is part of the income tax return and shares its deadline (§ 149 AO). If it falls on a weekend, the next working day applies.
| Filing yourself | With a tax advisor | |
|---|---|---|
| 2025 EÜR | 31.07.2026 | 01.03.2027 |
| 2026 EÜR | 02.08.2027 | 29.02.2028 |
EÜR software instead of spreadsheets and the ELSTER form
Where most of the money in an EÜR sits: In our analysis of business expenses booked in Norman (July 2025 to June 2026), subcontractors and freelancers are the biggest block at about 17 %, ahead of travel at about 12 % and software at about 11 %. These are the lines worth a second look: outside work needs an invoice, business trips need the right allowances. The figures come from businesses that keep their books digitally. Read the business expenses report
ELSTER form or software: In the ELSTER portal you file the Anlage EÜR for free, but you type every line yourself and work out VAT, depreciation, and allowances by hand. In Norman the lines come from your bookings, depreciation goes to the Anlage AVEÜR, and you only review. The Anlage EÜR line by line
What Norman does not cover: Tax years before 2023 and some special income tax cases are not part of the self-service flow. And the decision stays with you: Norman prepares, you review and send. Guide to the Einnahmenüberschussrechnung
Plans that grow with your workflow
Start free and unlock tax, team, and automation features when you need them.
Yearly (3 months free)Monthly
Free
Core accounting features.
€0
/month (excl. VAT)
- Unlimited e-invoicing
- Tax write-off tips
- AI Autopilot
- Connect to ChatGPT & Claude
- Tax advisor access
- Norman AI usage limits
Klein
For Kleinunternehmer.
-75% for 3 months
€3€12
/month (excl. VAT), then €12
- Bank sync
- Annual tax declarations (EÜR)
- Personal income tax
- Declare salary as an employee
- EU revenue reports (ZM)
- Higher Norman AI limits
Pro
For self-employed charging VAT.
-75% for 3 months
€7€28
/month (excl. VAT), then €28
- VAT returns
- All tax declarations
- Tax efficiency score
- Receipt auto-matching
- Up to 5 bank accounts synced
- Maximum Norman AI limits
The discount applies to new customers for the first 3 months on monthly billing.
Start EÜR with Norman
Start for free and bring invoices, receipts, bookkeeping, and taxes into one workflow.
Start for freeFAQ
Is there free EÜR software?
The tax authority's ELSTER portal lets you fill in the Anlage EÜR for free, but you type every line yourself. In Norman the Anlage EÜR preview is free on every plan. Filing needs a paid plan, from 9 € a month billed annually.
Can I fill in the EÜR online without a tax advisor?
Yes. The Anlage EÜR is always filed electronically (§ 60(4) EStDV), through the ELSTER portal or software with an ELSTER interface. Norman fills in the lines from your bookings; you review and approve.
EÜR or balance sheet: which applies to me?
Freelancers may always use the EÜR. Trade businesses stay on the EÜR until revenue exceeds 800,000 € or profit exceeds 80,000 € and the Finanzamt asks them to keep books. Registered merchants (e.K.), UGs, and GmbHs always keep a balance sheet.
Do Kleinunternehmer have to file an EÜR?
Yes. As a Kleinunternehmer under § 19 UStG you still calculate profit with the EÜR and file the Anlage EÜR electronically. In Norman, filing is part of the Klein plan; annual returns are filed there with annual billing.
What happens if I file the EÜR late?
The Anlage EÜR is part of the income tax return. If that return is late, the Finanzamt can charge a late-filing surcharge: 0.25 % of the assessed tax minus prepayments per month started, at least 25 € per month (§ 152 AO).
When do income and expenses count in the EÜR?
When the money moves (§ 11 EStG). Recurring payments such as rent or VAT prepayments that fall due and are paid within ten days of the turn of the year count in the year they belong to.