ELSTER (short for Elektronische Steuererklärung) is Germany's official, free electronic tax portal — every self-employed person files through it eventually, whether directly or via software that connects to it. The catch: ELSTER itself is functionally comprehensive but widely rated as too complex for non-specialists, consistently scoring around "3.4" (satisfactory, not good) in independent comparisons for ease of use. That gap is exactly what the tools below are built to close.
Freiberufler or Gewerbetreibender? It matters less than you'd think for bookkeeping
Whether you're a Freiberufler (liberal professional — writers, designers, consultants, IT freelancers, etc.) or a Kleingewerbetreibender (small trade business), both are legally Einzelunternehmer (sole proprietors) and both calculate profit the same way: via EÜR (Einnahmenüberschussrechnung — a simplified income/expense statement), not full double-entry bookkeeping. The tools in this guide work the same way for both.
The Kleinunternehmerregelung: do you even need VAT filing?
Before choosing a tool, check whether VAT return (UStVA) filing even applies to you. Under the Kleinunternehmerregelung (§19 UStG), reformed in 2025, you're exempt from charging and filing VAT if:
- Your turnover last year was €25,000 or less (net), and
- Your turnover this year is expected to stay €100,000 or less
Since the 2025 reform, the €100,000 figure is a hard real-time limit — cross it mid-year and the exemption ends immediately from that transaction, not at year-end. If you qualify, you skip monthly/quarterly UStVA filings entirely, which significantly simplifies which tool you need.
The tools
Lexware Office (formerly Lexoffice)
Germany's most widely used tool for ongoing EÜR bookkeeping, starting around €6.90–7.90/month on its entry plan. It files your VAT return (UStVA) directly via ELSTER and produces an EÜR report from your bookkeeping automatically.
Good for: Freelancers who want the most established, well-documented option.
sevDesk
Priced from roughly €8.90–12/month on entry tiers (its fuller bookkeeping tier runs closer to €22–26/month). sevDesk's AI receipt recognition reads amount, date, and vendor from photographed receipts, and its bank feed suggests matching transactions automatically — among the strongest AI-categorization engines in independent comparisons.
Good for: Freelancers who want the most automated day-to-day bookkeeping experience.
Norman
A newer, AI-native entrant: invoicing and banking are free forever, with ELSTER tax filing starting around €9/month. Norman's standout feature — important enough to call out specifically — is that it builds your EÜR and files it together with your income tax return via ELSTER, not just the VAT return.
Good for: Freelancers who want to avoid manually transferring numbers into ELSTER's income tax form (see the important caveat below).
Accountable
Positioned specifically for freelancers who want to handle everything — VAT and income tax — without a Steuerberater, with direct ELSTER submission across the board.
Good for: Freelancers prioritizing full self-service filing over a Steuerberater relationship.
The important caveat: most tools stop at VAT, not income tax
This is easy to miss: Lexware Office and sevDesk submit your VAT return (UStVA) directly via ELSTER, and generate your EÜR report — but they don't submit your annual income tax return itself. You still manually transfer the EÜR figures into ELSTER's income tax form (Einkommensteuererklärung), or hand them to a Steuerberater. Norman and Accountable are the two options here that handle the full chain, including income tax filing, directly through ELSTER.
Quick comparison
| Tool | From | VAT (UStVA) via ELSTER | EÜR + Income Tax Filed Directly | AI Receipt Recognition |
|---|---|---|---|---|
| Lexware Office | €6.90/mo | Yes | No — EÜR only, manual transfer for income tax | Yes |
| sevDesk | €8.90/mo | Yes | No — EÜR only, manual transfer for income tax | Yes (strong) |
| Norman | Free invoicing; filing from €9/mo | Yes | Yes | Yes |
| Accountable | Varies | Yes | Yes | Yes |
Pricing changes often — confirm current rates directly on each provider's site.
Which one fits your situation?
- Under the Kleinunternehmer threshold, no VAT filing needed: any of these work for EÜR tracking; Lexware Office or sevDesk's lower tiers are sufficient.
- VAT-registered, want the most established tool: Lexware Office.
- Want the strongest AI-driven receipt automation: sevDesk.
- Want income tax filed directly via ELSTER, not just VAT: Norman or Accountable.
- Want to skip ELSTER's own complexity entirely and avoid a Steuerberater: Accountable.
FAQ
Is ELSTER itself free to use without any other software?
Yes — "Mein ELSTER" is free and covers all the forms you'd need. The tools above exist because ELSTER's interface is widely considered too complex for non-specialists, not because ELSTER charges anything.
Do I need different software as a Freiberufler versus a Kleingewerbetreibender?
No — both calculate profit via EÜR and use the same bookkeeping tools. The distinction matters more for other things (like whether you owe Gewerbesteuer), not for which software fits.
If I qualify for the Kleinunternehmerregelung, do I need any of these tools?
You can skip VAT-specific features, but tracking income and expenses for your annual EÜR is still required — a lighter bookkeeping tool or even careful manual tracking may be enough below the threshold.
Can AI bookkeeping tools replace a Steuerberater entirely?
For straightforward EÜR and VAT filing, many freelancers manage without one using tools like Accountable or Norman. More complex situations (multiple income types, Gewerbesteuer questions, growth near the Kleinunternehmer threshold) are worth a Steuerberater consultation regardless of which tool you use.
Last updated: September 2026. This post is for informational purposes only and isn't tax advice. Consult a licensed German Steuerberater (tax advisor) for guidance specific to your situation.
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