Ausfüllhilfe zur Anlage EÜR - Einnahmen-Überschussrechnung - 2019

 Gewinnermittlung durch Einnahmen-Überschussrechnung

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1. Allgemeines

Zeile 3: Steuernummer

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Zeile 4: Abweichendes Wirtschaftsjahr

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Zeile 5: Art des Betriebes

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Zeile 9: Veräußerung oder Aufgabe des Betriebes

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Zeile 10: Entnahme oder Veräußerung von Grundstücken

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2. Zeile 11-22: Betriebseinnahmen

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Zeile 11: Betriebseinnahmen von Kleinunternehmern

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Zeile 12: Kleinunternehmer: Umsätze gemäß § 19 Abs. 3 Nr. 1 und 2 UStG

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Zeile 13: Land- und Forstwirte: Betriebseinnahmen nach Durchschnittssätzen

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Zeile 14: Betriebseinnahmen zum allgemeinen oder ermäßigten Umsatzsteuersatz

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Zeile 15: Betriebseinnahmen, die umsatzsteuerfrei oder nicht umsatzsteuerbar sind

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Zeile 15: Betriebseinnahmen mit umgekehrter Steuerschuldnerschaft (§ 13b UStG)

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Zeile 16: Vereinnahmte Umsatzsteuer sowie USt auf unentgeltliche Wertabgaben

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(1) Die vereinnahmte Umsatzsteuer

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(2) Umsatzsteuer auf unentgeltliche Wertabgaben

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Zeile 17: Vom Finanzamt erstattete und ggf. verrechnete Umsatzsteuer

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Zeile 18: Veräußerung oder Entnahme von Anlagevermögen

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Zeile 19: Private Kfz-Nutzung

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1. Allgemeines

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2. Ermittlung des privaten Nutzungswerts

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(1) Pauschalmethode bei betrieblicher Nutzung von mehr als 50 %

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(2) Fahrtenbuchmethode

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(3) Teilwert bei betrieblicher Nutzung von weniger als 50 %

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(4) Kostendeckelung bei der Pauschalmethode

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Zeile 20: Sonstige Sach-, Nutzungs- und Leistungsentnahmen

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1. Private Telefonnutzung

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2. Sachentnahmen

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3. Sonstige Nutzungs- und Leistungsentnahmen

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Zeile 21: Auflösung von Rücklagen und/oder Ansparabschreibungen

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Zeile 22: Summe der Betriebseinnahmen

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