Schon seit Jahren müssen Umsatzsteuer-Voranmeldung, Antrag auf Dauerfristverlängerung, Anmeldung der Sondervorauszahlung und Lohnsteueranmeldung elektronisch an das Finanzamt übermittelt werden. Für das Steuerjahr 2011 ist für Selbstständige auch die elektronische Übermittlung der Umsatzsteuererklärung und der Einkommensteuererklärung verpflichtend. Ab 2013 dürfen sämtliche elektronischen Übermittlungen nur noch mit Authentifizierung vorgenommen werden.

Steuererklärungen: Für Selbstständige ab Steuerjahr 2011 nur elektronisch

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Härtefallregelung

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Abgabepflicht in elektronischer Form auch bei nur geringem Gewinn

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Abgabepflicht in elektronischer Form auch für gewerbliche Nebeneinkünfte

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Abgabepflicht in elektronischer Form auch bei vermuteter Datenunsicherheit

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Abgabepflicht in elektronischer Form kann unzumutbar sein

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Steuererklärung: Elektronische Abgabe von Bilanz und GuV

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Elektronische Übermittlung: Ab 2013 nur noch mit Authentifizierung

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Anlage EÜR: Pflicht zum Ausfüllen des amtlichen Formulars rechtmäßig

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Umsatzsteuer-Voranmeldung: Papierform nur im Ausnahmefall

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Gemeinnützige Vereine: Übermittlung einer E-Bilanz nicht erforderlich

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