{"id":5830,"date":"2026-09-11T10:16:00","date_gmt":"2026-09-11T08:16:00","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/einnahmen-ueberschuss-rechnung\/"},"modified":"2026-10-06T12:52:17","modified_gmt":"2026-10-06T10:52:17","slug":"recettes-excedentaires-de-la-facture","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/fr\/faq\/einnahmen-ueberschuss-rechnung\/","title":{"rendered":"Facture de surplus d'exploitation"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Le bilan, ainsi que le bilan de l'entreprise, est tr\u00e8s complexe, prend beaucoup de temps pendant l'exercice financier et il faut tenir diff\u00e9rents comptes et effectuer des inventaires (en cours). L'Einnahmen-\u00dcberschuss-Rechnung, en revanche, est assez simple et peut donc \u00eatre facilement ajout\u00e9e aux d\u00e9clarations de revenus par des non-experts en droit fiscal. Sur ce point, les revenus d'exploitation et les d\u00e9penses d'exploitation sont compar\u00e9s dans un simple calcul et le b\u00e9n\u00e9fice est d\u00e9termin\u00e9, qui doit ensuite \u00eatre tax\u00e9. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Qu\u2019est-ce qu\u2019il faut rechercher lors d\u2019une E\u00dcR ?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous \u00e9mettez un E\u00dcR pour d\u00e9claration d\u2019imp\u00f4ts, vous devez d\u2019abord noter qu\u2019un E\u00dcR distinct doit vous \u00eatre soumis pour chacune de vos op\u00e9rations. La soumission doit \u00eatre effectu\u00e9e \u00e9lectroniquement, via le portail ElsterOnline ou avec le programme Elster. Vous pouvez \u00e9galement faire une exception sur demande, par exemple si vous n\u2019avez pas de ordinateur. Vous pouvez alors soumettre l\u2019E\u00dcR \u00e9galement sur formulaire papier avec votre d\u00e9claration d\u2019imp\u00f4ts aupr\u00e8s de l\u2019administration fiscale. N\u2019oubliez pas que la taxe de vente pay\u00e9e \u00e0 l\u2019administration fiscale fait partie des frais de fonctionnement ! De nombreux entrepreneurs n\u00e9gligent cette information et se voient ainsi imposer un d\u00e9savantage fiscal. Si cette erreur est d\u00e9couverte trop tard et que la cotisation correspondante est d\u00e9j\u00e0 d\u00e9finitive, l\u2019argent vous sera d\u00e9finitivement perdu. <br>Lorsque vous pouvez \u00e9tablir un bilan comptable plut\u00f4t qu\u2019un bilan de bilan. <br>De plus, tous les travailleurs ind\u00e9pendants sont exempt\u00e9s de la tenue d\u2019un bilan, \u00e0 moins de le cr\u00e9er volontairement. De plus, tous ceux qui utilisent la r\u00e9glementation dite \u201c petite entreprise \u201d n\u2019ont pas l\u2019obligation de pr\u00e9senter un bilan. Cela ne signifie toutefois pas que vous ne deviez pas \u00eatre extr\u00eamement prudents lors de la pr\u00e9paration de votre E\u00dcR. Des erreurs dans les \u00e9critures pourraient \u00eatre consid\u00e9r\u00e9es comme une tentative de fraude fiscale et entra\u00eener de lourdes pertes financi\u00e8res. Dans le cas de doutes, vous devriez \u00eatre assist\u00e9 par un conseiller fiscal.<\/p>","protected":false},"excerpt":{"rendered":"<p>La d\u00e9claration de b\u00e9n\u00e9fices et de pertes (E\u00dcR) doit \u00eatre soumise en tant qu\u2019annexe \u00e0 la d\u00e9claration d\u2019imp\u00f4ts sur le revenu de certaines personnes exer\u00e7ant une activit\u00e9 ind\u00e9pendante. Elle constitue une alternative \u00e0 la balance des r\u00e9sultats.<\/p>","protected":false},"template":"","faq_category":[9],"class_list":["post-5830","faq","type-faq","status-publish","hentry","faq_category-taxes-in-germany"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Einnahmen-\u00dcberschuss-Rechnung - Consultinghouse<\/title>\n<meta name=\"description\" content=\"Explore the Einnahmen-\u00dcberschuss-Rechnung, or E\u00dcR, and its role in reporting income and expenses for self-employed taxpayers.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.consultinghouse.eu\/fr\/faq\/recettes-excedentaires-de-la-facture\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Einnahmen-\u00dcberschuss-Rechnung - 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