{"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":"entrate-e-superamento-del-surplus-di-bilancio","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/it\/faq\/einnahmen-ueberschuss-rechnung\/","title":{"rendered":"Conto dei proventi e delle spese"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Il bilancio, cos\u00ec come il bilancio societario, \u00e8 molto complesso, richiede molto tempo durante l'esercizio finanziario e devono essere tenuti diversi conti e devono essere effettuati (costanti) inventari. La dichiarazione dei redditi, invece, \u00e8 molto semplice e pu\u00f2 quindi essere facilmente aggiunta alle dichiarazioni dei redditi da parte dei semplici cittadini in materia fiscale. In questo caso, il reddito operativo e le spese operative vengono confrontati in una semplice comparazione e viene determinato il profitto, che deve poi essere tassato. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Cosa cercare nell\u2019E\u00dcR<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Se si emette un E\u00dcR per la dichiarazione dei redditi, \u00e8 necessario prima notare che per ciascuna delle proprie attivit\u00e0 deve essere presentato un E\u00dcR separato. La presentazione deve essere effettuata elettronicamente, tramite il portale ElsterOnline o con il programma Elster. \u00c8 inoltre possibile presentare un\u2019eccezione su richiesta, ad esempio se non si dispone di un computer. In tal caso, \u00e8 possibile presentare l\u2019E\u00dcR anche su modulo cartaceo insieme alla dichiarazione dei redditi presso l\u2019ufficio delle imposte. Non dimenticate che l\u2019imposta di vendita versata all\u2019ufficio delle imposte appartiene alle spese operative! Molti imprenditori ignorano questo aspetto e, di conseguenza, si trovano in una situazione di svantaggio fiscale. Se questo errore viene scoperto troppo tardi e la valutazione fiscale corrispondente \u00e8 gi\u00e0 definitiva, i vostri soldi sono irrimediabilmente perduti. <br>Quando si pu\u00f2 fare una contabilit\u00e0 basata sui flussi di cassa invece di un bilancio. <br>Inoltre, tutti i liberi professionisti sono esentati dall\u2019elaborazione di un bilancio, a meno che non lo creino volontariamente. Inoltre, tutti coloro che utilizzano la cosiddetta normativa \u201csmall business\u201d non sono obbligati a presentare un bilancio. Ci\u00f2 non significa tuttavia che non dovreste essere estremamente attenti durante la compilazione della E\u00dcR. Le inserzioni errate potrebbero essere considerate tentativi di frode fiscale e comportare gravi perdite finanziarie. In caso di incertezze, dovete essere supportati da un consulente fiscale.<\/p>","protected":false},"excerpt":{"rendered":"<p>La dichiarazione dei proventi e delle spese (in inglese Einnahmen-\u00dcberschuss-Rechnung, abbreviata E\u00dcR) deve essere presentata come allegato al rendiconto dei redditi di determinati lavoratori autonomi. \u00c8 una variante della bilancia patrimoniale.<\/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\/it\/faq\/entrate-e-superamento-del-surplus-di-bilancio\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Einnahmen-\u00dcberschuss-Rechnung - 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