The 10 most common EÜR mistakes in 2026 — and how to avoid them

Freelancers, sole traders and small businesses in Germany file an Einnahmen-Überschuss-Rechnung (EÜR) instead of a full balance sheet. Freiberufler can use it without any revenue cap; Gewerbetreibende up to €800,000 in revenue and €80,000 in profit per year (§ 141 AO). It sounds simple — which is exactly why expensive mistakes happen. Here are the ten most common EÜR mistakes in 2026 and how to dodge them.

Mistake 1: Mixing personal and business money on one account

If client payments land in your private current account next to your supermarket runs, you lose track — and so does the tax office. Open a separate business account. It saves hours of sorting and makes any tax audit much less stressful.

Mistake 2: Missing or faded receipts

Thermal-paper receipts (petrol stations, drugstores) are illegible after six months. No legible receipt, no business expense. Scan every receipt immediately and store it in a GoBD-compliant way. For cash spend under €250 an Eigenbeleg can save you, but it is always Plan B.

Mistake 3: Forgotten business expenses

SaaS subscriptions, business share of your phone, technical books, insurances, software licences — self-employed people miss three- to four-figure amounts every year. Sweep your statements once a quarter. The home-office flat rate gives you €6 per day, up to €1,260 a year — even without a dedicated room.

Mistake 4: Wrong fiscal year for income

The EÜR follows the cash-basis principle (§ 11 EStG). An invoice you issue on 28 December and that is paid on 5 January belongs in the following year. The exception is regularly recurring payments within ten days of year-end (10-day rule). Mixing it up means you pay tax in the wrong year.

Mistake 5: Purchases over €800 not depreciated

Laptops, furniture or cameras above €800 net cannot be written off in one go — you must depreciate them across their useful life (AfA). Below €800 net the GWG immediate write-off applies. Computers and software have a special 1-year useful life since 2021 — effectively a full write-off in the year of purchase.

Mistake 6: Invalid input invoices deducted

An invoice without a tax number, date, service description or with the wrong recipient is worthless to the tax office — input VAT gone, business expense wobbly. For every receipt above €250, check the mandatory fields under § 14 UStG.

Mistake 7: Losing Kleinunternehmer status by accident

If you operate under the small-business rule and accidentally show VAT on an invoice, you owe it to the tax office under § 14c UStG — even though you were not allowed to charge it. Correct faulty invoices in writing immediately.

Mistake 8: Wrong per-diem and mileage rates

Business travel 2026: €14 for absences over 8 hours, €28 for full 24-hour absences, €14 for arrival/departure days. For business trips in your private car, €0.30 per kilometre is deductible — fuel receipts cannot be claimed on top. Claiming both invites a correction.

Mistake 9: Losses not recorded

Negative income? Enter it in line 84 of the EÜR form. Otherwise you cannot offset that loss against later profits (§ 10d EStG). In the first years of self-employment, this loss carry-forward materially lowers your tax bill in the next profitable year.

Mistake 10: Filing late or in the wrong format

Deadline: 31 July (end of February of the second following year if you use a tax adviser). Late filing surcharge: minimum €25 per started month. The EÜR form must be filed electronically via ELSTER — paper only in hardship cases.

Correcting your EÜR after the fact

Already filed and spotted an error? Submit a corrected return via ELSTER. Until the tax assessment is final you can do it informally; once final, a correction under § 173 AO only works if new facts come to light — for or against you.

Conclusion

Most EÜR mistakes don't come from ignorance, they come from July panic. If you book cleanly all year, July is 20 minutes of work instead of 20 hours of stress. Norman automates your EÜR: scan receipts, auto-categorise transactions, generate the EÜR — and file straight to the tax office. Read more in our EÜR guide and our DIY-bookkeeping guide.