Income surplus calculation

Also known as: Income-expenditure account, EÜR

Bei der Einnahmenüberschussrechnung handelt es sich um eine vereinfachte Form der Determination of profits, die von Unternehmern und Freiberuflern genutzt werden kann, die nicht verpflichtet sind eine Bilanz aufzustellen.

Definition / explanation

An income surplus calculation is a method from the field of accounting with which the profit of a company can be determined by comparing operating income and operating expenses.

This method is a comparatively simple method of determining profits, but it can only be used by certain people or types of company. From a legal point of view, Section 4 (3) of the Income Tax Act forms the basis of the income surplus calculation.

Who is allowed to do the income surplus calculation?

According to the Income Tax Act, such persons and companies are allowed to make an income statement that is not subject to the usual accounting requirements.

The group of people for whom an income statement is possible include freelancers, small businesses and commercial companies whose annual turnover is less than EUR 500,000 and whose profit does not exceed the EUR 50,000 limit. Agricultural businesses can also submit an income surplus calculation under certain conditions.

What is the inflow principle and outflow principle?

This principle describes a special feature of the income surplus calculation. When determining the profit, only the income and expenses that have arisen in the same accounting period may be taken into account.

This means that changes in inventory are not taken into account. When it comes to expenses, the time of the actual payment outflow always counts. Only regular income at the turn of the year can represent an exception to this rule.

Retention requirements

Obwohl die Aufbewahrungspflichten im Falle einer Einnahmenüberschussrechnung weniger umfangreich sind als bei anderen Profit determination methods, müssen dennoch alle Belege, die Betriebseinnahmen, sowie Betriebsausgaben betreffen, aufbewahrt werden.

The documents relating to private deposits and withdrawals are particularly important. The receipts for input tax and the outgoing invoices should also be kept. If you do not comply with this obligation, you violate the statutory retention requirements.

Cash books do not necessarily have to be kept, but in some cases this is very useful.


  • Income surplus calculation is a simplified method of determining profits
  • only a certain group of people or entrepreneurs may use this profit determination method
  • a special feature is the inflow and outflow principle
  • this means that only income and expenditure from the same financial year may be taken into account
  • Receipts of operating income, operating expenses, private deposits and private withdrawals must be retained
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