Tax software for the self-employed in Germany: what matters

Good tax software for the self-employed covers the returns you must file and sends them electronically to the tax office (Finanzamt). For income from a trade business (Gewerbebetrieb) or self-employed work, this is as a rule mandatory (§ 25 (4) EStG). Which returns apply depends on your situation: income tax as a rule yearly, usually with the EÜR (Einnahmenüberschussrechnung).

Only VAT GPT sends all three returns itself. Of the tools we compare, according to the providers' own pages (checked 3 November 2026), only VAT GPT submits the OSS return itself to the BZSt, plus the VAT advance return and the annual VAT return via ELSTER to the tax office, calculated from your Amazon and eBay reports. You do not have to go into Mein ELSTER or the BZStOnline portal yourself. With the others, you upload the OSS file in the BZStOnline portal yourself, or a tax adviser or the provider's service files it for you. Sending needs Pro. OSS software compared

Last updated: 29 October 2026

In short

VAT: Advance and annual returns are as a rule dropped only for small-business owners (§ 19 (1) sentence 2 UStG).
Trade tax: Only trade businesses pay it (§ 2 (1) GewStG), freelancers do not (§ 18 (1) EStG).
Mein ELSTER: The tax administration's portal is free according to ELSTER; software pays off mainly when you have many receipts.

Which returns does a self-employed person file?

It depends on three questions: are you a freelancer or a trade business owner? Are you a small business owner? And how do you determine your profit? The overview:

Return	Who files it	How
Income tax return	The self-employed, as a rule every year	Electronically (§ 25 (3) and (4) EStG)
Income surplus statement (EÜR)	Anyone determining profit under § 4 (3) EStG	Electronically (§ 60 (4) EStDV)
Advance VAT return	Businesses that are not small business owners	By the tenth day after the end of the advance return period (§ 18 (1) UStG)
Annual VAT return	Businesses that are not small business owners	For the calendar year, electronically (§ 18 (3) UStG)
Trade tax return	Trade businesses only	Electronically (§ 14a GewStG)

The advance return period is the calendar quarter. If the previous year's tax was more than €9,000, it is the calendar month. The law has special rules for founders (§ 18 (2) UStG). Your software should handle both rhythms. Anyone who is not a small business owner (Kleinunternehmer) as a rule transmits advance and annual VAT returns electronically (§ 18 (1) and (3) UStG). Small business owners as a rule drop both. Limits and exceptions are in VAT return for a small business in Germany: do I have to file?. Deadlines are in Income tax return for the self-employed: deadlines.

Whether you are a freelancer is decided by law, not by software. Freelance work includes, among others, independently exercised scientific, artistic, literary, teaching or educational activity. Professions such as engineers, architects, journalists and translators count too (§ 18 (1) no. 1 EStG). A trade business is an independent, sustained activity carried out to make a profit and taking part in general economic activity. It must be neither agriculture and forestry nor a liberal profession nor other self-employed work (§ 15 (2) EStG). Only a trade business is subject to trade tax (§ 2 (1) GewStG). If in doubt, ask your tax office or tax adviser how your activity is classified.

What this means for you: Find your returns in the table by answering three questions: freelancer or trade, small business or not, and how you determine the profit.

Income tax return: what the software must do

In the income tax return you declare your income. For the self-employed that means income from self-employed work or from a trade business (§ 2 (1) sentence 1 nos. 2 and 3 EStG). The EÜR supplies the profit. So you need three things from the software:

It knows whether you are self-employed or run a trade.
It carries the EÜR.
It transmits both in the officially prescribed form to the tax office.

A printout is as a rule not enough. The tax office waives electronic transmission only on request, to avoid undue hardship (§ 25 (4) sentence 2 EStG, § 60 (4) sentence 2 EStDV). With the EÜR you determine your profit as the surplus of business income over business expenses. You may do so only if you are neither required to keep books nor keep books and draw up financial statements voluntarily (§ 4 (3) sentence 1 EStG).

What this means for you: Choose software that keeps your EÜR, supplies the profit and sends the income tax return.

What to look for in tax software for the self-employed

These questions help you compare programs, without naming any:

Your forms: Does the software cover the returns in the table that apply to you? The software directory on elster.de lists under "supported forms and functions", among others, income tax return, income surplus statement (EÜR), trade tax return, advance VAT return and annual VAT return. The details come from the vendors. As of 26 October 2026, the vendors of 636 products in the list "software products for all operating systems" stated that their software supports ELSTER.
Really sending: The software must be able to transmit the returns to ELSTER, not just produce a PDF.
How your figures get in: Typing by hand, importing spreadsheets, uploading invoices or reading your marketplaces' reports? The more receipts you have, the more an import pays off.
Scope: Some programs only calculate, others also send. Ask whether exactly the returns you file are included and whether the software sends them itself.
Advance return period: If you are not a small business owner, the software needs monthly and quarterly advance returns (§ 18 (2) UStG).
Export for your tax adviser: If you later hire one, the software should output your receipts and bookings.

Whether you are a freelancer, whether an exception applies and whether you use the small business scheme is something to clarify with your tax office or your tax adviser.

What this means for you: Use the questions to compare programs, and check that they cover your forms.

Mein ELSTER or tax software?

Mein ELSTER is the tax administration's portal. According to ELSTER it is free, needs no download or installation and works on tablet and smartphone too. You fill in the forms yourself there. Software pays off if you have many receipts or prepare several returns from the same figures. The detailed comparison is in ELSTER alternative for online sellers: Mein ELSTER or software?. To check your notice, see Check your German tax assessment and object; for English-language options, see Tax software in Germany in English: what works.

What this means for you: Use Mein ELSTER if you have few receipts and software if you have many receipts or several returns.

Tax software for the self-employed in English

Do you prefer to read English? The returns go to the German tax office as an ELSTER data record in any case. On the start page of Mein ELSTER the language can be switched to English.

What this means for you: you can switch the language in Mein ELSTER to English; the return still goes to the German tax office.

Which mistakes happen often?

Choosing software without checking the forms. If the EÜR or the trade tax return is missing, you need a second program.
Mixing up freelance work and trade. Only a trade business is subject to trade tax (§ 2 (1) GewStG); a wrong classification leads to an unnecessary or a missing trade tax return.
Filing an advance VAT return as a small business owner. Under standard taxation the tax office generally treats it as a waiver of the small business scheme (Finanzamt Hessen).
Only printing the EÜR. It has to be transmitted electronically; paper exists only on request in a case of undue hardship (§ 60 (4) EStDV).
Not knowing the deadline. Without a tax adviser it ends seven months after the end of the calendar year (§ 149 (2) AO).

What this means for you: Check the forms before you choose, classify your work correctly and know your deadline.

How VAT GPT helps

VAT GPT is the tax software for online sellers, freelancers and small businesses in Germany. It calculates and files in one place, in this order:

your OSS return
VAT
EÜR
trade tax
income tax

If you are self-employed and sell online, it works like this:

Upload: You upload your Amazon or eBay reports as a CSV file and your invoices. The AI reads amounts, countries and tax rates.
Check: VAT GPT breaks down the VAT for Germany and the EU (OSS) and prepares the advance return, monthly or quarterly. You check and confirm the values.
Send: With VAT GPT Pro, the advance and annual VAT returns, the EÜR, the trade tax return and the income tax return go via ELSTER to the tax office. The OSS return goes directly to the BZSt.

It also creates e-invoices in the ZUGFeRD and XRechnung formats. VAT GPT is listed in the ELSTER software directory; the entries there come from the manufacturer. VAT GPT is not tax advice.

Frequently asked questions

Which tax returns must I file as a self-employed person? As a rule the income tax return (§ 25 (3) EStG). If you determine profit under § 4 (3) EStG, the EÜR is added (§ 60 (4) EStDV). Unless you are a small business owner, you also file the annual VAT return and, as a rule, advance VAT returns; if your tax for the previous year was no more than €2,000, the tax office can release you from the advance returns (§ 18 (2) sentence 3 and § 19 UStG). If you run a trade business, the trade tax return is added (§ 14a GewStG).

Must I file my tax return electronically as a self-employed person? As a rule yes. For income from a trade business or self-employed work the income tax return is to be transmitted in the officially prescribed data format (§ 25 (4) sentence 1 EStG). The same applies to the EÜR (§ 60 (4) sentence 1 EStDV). On request the tax office can waive this to avoid undue hardship (§ 25 (4) sentence 2 EStG).

By when must a self-employed person file the tax return? Without a tax adviser, seven months after the end of the calendar year at the latest (§ 149 (2) AO). For 2026 that would be 31 July 2027. Because that is a Saturday, the deadline ends on Monday, 2 August 2027 (§ 108 (3) AO). If a tax adviser prepares the return, the last day of February of the second following year applies in principle (§ 149 (3) AO), for 2026 that is 29 February 2028. The tax office can order earlier filing (§ 149 (4) AO).

Do I need a trade tax return as a freelancer? As a rule no: only trade businesses are subject to trade tax (§ 2 (1) GewStG). If you run a trade, natural persons have an allowance of €24,500 on the trade income (§ 11 (1) sentence 3 no. 1 GewStG). A return is due, among other cases, if the trade income exceeds that amount (§ 25 (1) GewStDV). More: Trade tax return in Germany, also for small businesses.