For each self-employed occupation, a balance sheet or a net income method (Einnahmeüberschussrechnung = EÜR) must be submitted electronically.

Exception: Employees and senior citizens who are not required to file an electronic tax return and who receive expense allowances for voluntary work up to the allowance for voluntary work of 840 Euro or the trainer's allowance of 3.000 Euro per year may continue to use paper forms, which is often accepted in practice.