Create your EÜR online and save up to 3,150 € a year

Norman is EÜR software that fills in your Anlage EÜR from bank and receipts and finds deductions automatically. You review, Norman files via ELSTER.

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ELSTER
Hosted in Germany
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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 matched38
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

bookkeeping and EÜR preview. You only pay when you file.

from 9 €

a month on the annual Klein plan: EÜR, income tax, and trade tax.

31.07.2026

is the deadline for the 2025 EÜR without a tax advisor. With an advisor: 01.03.2027.

from 2023

Norman builds and files your EÜR, including late returns for 2023 and 2024.

How Norman builds your EÜR

Income and expenses are prepared all year instead of being rebuilt from bank statements in July.

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.

Review

Norman flags missing receipts and unclear bookings and suggests deductions such as home office days or per diems. You just review in “All transactions”.

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 yourselfWith a tax advisor
2025 EÜR31.07.202601.03.2027
2026 EÜR02.08.202729.02.2028

What Norman removes from your EÜR prep

Norman replaces receipt hunts, year-end reconstruction, and unclear expenses with continuously prepared income and costs.

Receipt hunts

right before the EÜR

Year-end reconstruction

from statements and spreadsheets

Unclear expenses

without a receipt or clean category

Norman instead of spreadsheets and folders for the EÜR

Income, expenses, receipts, and EÜR status stay in one workflow instead of being rebuilt once a year from bank exports and folders.

NormanSpreadsheet + folders
Income & expensesBuilt continuously from bank and invoicesCollected manually at year-end
ReceiptsLinked to payments and flagged when openMissing only gets noticed while building the EÜR
CategoriesContinuously clean and traceableSorted retroactively at close
FilingDirectly via ELSTER from NormanTyped into the ELSTER portal

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.

Monthly
€0

/month (excl. VAT)

  • Unlimited e-invoicing
  • Tax write-off tips
  • AI Autopilot
  • Connect to ChatGPT & Claude
  • Receipt scanning (OCR)
  • Norman AI usage limits

Klein

For Kleinunternehmer.

Monthly
-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.

Monthly
-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 free

FAQ

Is there free EÜR software?

Yes. In Norman, complete bookkeeping is free, and you see your Anlage EÜR line by line before you pay a cent. Filing via ELSTER costs from 9 € a month billed yearly, income tax included. In the ELSTER portal you type every line yourself.

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 and files the Anlage EÜR via ELSTER in one click.

Should I create the EÜR in Excel or with software?

Excel works but costs time and invites errors: you maintain categories, VAT logic, and the mapping to the Anlage EÜR yourself. EÜR software like Norman handles categorization, VAT logic, and submission to the Finanzamt automatically.

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. Norman handles the Kleinunternehmer status automatically, and filing is included in the Klein plan from 9 € a month billed yearly.

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). With Norman the Anlage EÜR is prefilled through the year, so filing is one click on “Submit to the Finanzamt”.

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.