HCSM Services - Finance and Accounting
Make accounting the foundation of your success
Income surplus calculation (EÜR)
For self-employed individuals and entrepreneurs who are permitted to use the income surplus method (EÜR) to determine their profits, HCSM Tax Consulting prepares all necessary calculations and compiles the EÜR.
The income surplus calculation (EÜR) is a simple way of determining profit for tax returns. It is considered an alternative to double-entry bookkeeping for small and medium-sized enterprises and freelancers who are not required to keep accounts. Traders who fall within the eligible group and have an annual turnover of no more than €800,000 and a profit of €80,000 can submit an income surplus calculation (Annex EÜR). As things stand at present (11/2025), they are not required to prepare a balance sheet.
Our services in detail:
We prepare the annual sales tax return, submit it electronically to the tax office, and check the notices and statements.
USt1a
Sales tax group determination
15a documentation
We handle any queries from the tax office.