Why Freelancers Need Different Software Than Companies
Freelancers under Section 18 EStG, i.e., consultants, designers, doctors, architects, journalists and similar professional groups, have an advantage over business owners: they are not required to keep proper books. Instead of elaborate double-entry bookkeeping, an income statement (EUeR) is sufficient. This is essentially a comparison of income and expenses.
Nevertheless, freelancers must also meet the GoBD requirements: archive documents in an audit-proof manner, document business transactions traceably, and since 2025 be able to receive e-invoices. Accounting software takes care of most of these obligations.
Typical Requirements
- Create invoices with all required information (also as e-invoices)
- Capture and archive documents digitally
- Create EUeR automatically
- VAT pre-registration via ELSTER
- Connect bank accounts for automatic payment matching
- DATEV export for collaboration with tax advisor
5 Accounting Programs for Freelancers Compared
The following table shows the features of the five most common cloud solutions. An important point upfront: The cheapest plan of a provider is not always the right one. Pay attention to the EUeR column in the price table below.
| Funktion | Lexware Office | sevDesk | Papierkram | FastBill | BuchhaltungsButler |
|---|---|---|---|---|---|
| Preis ab | EUR 7.90/mo. | EUR 0/mo. | EUR 0/mo. | EUR 9.00/mo. | EUR 24.95/mo. |
| Zielgruppe | Beginners | All sizes | Budget-conscious | Digital natives | High volume |
| GoBD-konform | |||||
| DATEV-Export | |||||
| Bankanbindung | |||||
| Rechnungen | |||||
| Ausgaben | |||||
| Auswertungen | |||||
| Mehrbenutzer | |||||
| Mobile App | |||||
| API-Zugang | |||||
| Bewertung | 4.5 | 4.3 | 4.2 | 4.1 | 4.4 |
| Details | Details | Details | Details | Details |
Prices and Plans: Where is EUeR Included?
This is the most important table on this page. Many freelancers choose the cheapest plan and only later discover that EUeR is not included there. With Lexware Office, for example, you need at least the L plan for EUR 21.90/month. With Papierkram, the S plan for EUR 9.90/month is already sufficient.
| Provider / Plan | Price/Month (net) | EUeR | E-Invoice | Source |
|---|---|---|---|---|
| Papierkram Free | EUR 0 | No | Yes | papierkram.de |
| Papierkram S | EUR 9.90 | Yes | Yes | papierkram.de |
| Lexware Office S | EUR 7.90 | No | Yes | taxandbytes.de |
| Lexware Office M | EUR 12.90 | No | Yes | taxandbytes.de |
| Lexware Office L | EUR 21.90 | Yes | Yes | taxandbytes.de |
| sevDesk Free | EUR 0 | No | Yes | sevdesk.de |
| sevDesk Invoicing | EUR 8.90-11.90 | No | Yes | sevdesk.de |
| sevDesk Accounting | EUR 19.90-25.90 | Yes | Yes | sevdesk.de |
| FastBill Solo | EUR 9.00 | DATEV only | Yes | fastbill.com |
| BuchhaltungsButler | EUR 24.95 | Yes | Yes | buchhaltungsbutler.de |
All prices net per month. sevDesk prices vary by contract duration (EUR 8.90 for 24 months, EUR 11.90 with monthly cancellation). Status: March 2026.
Which Software for Which Freelancer?
The answer depends less on your industry than on two questions: How many documents do you process per month? And do you work with a tax advisor?
| Situation | Recommendation | Reason |
|---|---|---|
| Few documents, no tax advisor | Papierkram S (EUR 9.90) | Most affordable plan with complete EUeR |
| Beginner, wants to test | sevDesk Free or Papierkram Free | Free start, upgrade later if needed |
| Medium document volume, tax advisor | Lexware Office L (EUR 21.90) | EUeR plus DATEV export, intuitive operation |
| Many documents, wants automation | BuchhaltungsButler (EUR 24.95) | Strong automatic document processing |
| On the go, digital nomad | FastBill Solo (EUR 9.00) | Good mobile app, EUeR only via DATEV export |
EUeR: How the Income Statement Works
With EUeR, income and expenses are recorded according to the cash principle: a payment counts at the moment it arrives or leaves your account. At the year-end, the difference is your profit, which you report in the EUeR attachment of your tax return.
This sounds simple, but in practice you still need proper document management. Every business expense must be documented. The software handles the assignment to the correct categories and creates the EUeR automatically at year-end.
E-Invoicing Requirement: What Freelancers Need to Know
Since January 1, 2025, new rules for electronic invoices apply in Germany. What this means specifically for you as a freelancer:
| Merkmal | Requirement | Status |
|---|---|---|
| Receive e-invoices (since 01.01.2025) | Yes, for all freelancers | |
| Send paper/PDF invoices (until 31.12.2026) | Still allowed | |
| Extended deadline under EUR 800,000 sales | Until 31.12.2027 | |
| Full sending requirement (except small business) | From 01.01.2028 | |
| Small business: sending requirement | Permanently exempt |
Sources: BMF FAQ on e-invoicing, haufe.de (Status: March 2026)
All five compared programs support e-invoices in ZUGFeRD or XRechnung format. If you are unsure whether your current software can do this, read our guide to digital accounting.
Small Business Regulation: New Thresholds Since 2025
Many freelancers use the small business regulation under Section 19 UStG to not have to charge VAT. New thresholds apply since January 1, 2025:
- Previous year sales up to EUR 25,000 (previously: EUR 22,000)
- Current year up to EUR 100,000 (previously: EUR 50,000 forecast)
- New: EU-wide small business regulation possible
If you are a small business owner, make sure when choosing software that invoices can be created without VAT and the reference to Section 19 UStG is automatically added. All programs compared here support this.
Data Security and Insurance Coverage
Your accounting data is among the most sensitive information in your business: sales figures, customer data, bank details. Cloud software stores this data on external servers, which can become problematic in case of a data breach.
Two insurance policies are relevant here: A cyber insurance for freelancers covers costs in case of data loss, hacker attacks and business interruptions. A professional liability insurance for freelancers protects you if a mistake on your part causes damage to clients, such as lost data or incorrect invoices.
Who Is This Software Suitable For?
Für wen ist simple accounting software for freelancers geeignet?
Geeignet für
- Freelancers under Section 18 EStG (consultants, designers, writers, programmers, doctors, architects)
- Self-employed without employees or with few employees
- Small business owners with annual sales up to EUR 25,000
- Freelancers who handle their own accounting
- Side business self-employed
Weniger geeignet für
- Freelancers with more than 5 employees (better: SME solutions)
- Companies required to keep proper books (GmbH, UG)
- Those who want to leave accounting completely to their tax advisor
If you work with employees or are growing, take a look at our comparison for SMEs. There you will find solutions with multi-user access and extended payroll accounting.
Frequently Asked Questions
For most freelancers, Papierkram (from EUR 9.90/month with EUeR), Lexware Office L (EUR 21.90/month) and sevDesk Accounting (from EUR 19.90/month) are suitable. The key factor is that the chosen plan supports the income statement (Einnahmen-Ueberschuss-Rechnung, EUeR). (Prices: March 2026, source: provider websites)
Plans with EUeR functionality start at EUR 9.90/month (Papierkram S). Pure invoicing software without EUeR is available from EUR 7.90/month (Lexware Office S) or free with limitations (sevDesk Free, Papierkram Free). All prices net, March 2026.
Yes. The GoBD (Principles for Proper bookkeeping and record keeping) also applies to freelancers. All programs listed in this comparison are GoBD-compliant and archive documents in an audit-proof manner.
Freelancers prepare an income statement (Einnahmen-Ueberschuss-Rechnung, EUeR), not a balance sheet. The EUeR is simpler: it compares income with expenses. The balance sheet requirement applies to merchants and corporations, not to freelancers under Section 18 EStG.
Yes, since January 1, 2025, all companies in Germany must be able to receive e-invoices in structured format (ZUGFeRD, XRechnung). This also applies to freelancers. Small business owners are exempt from sending but must be able to receive. (Source: BMF)
This depends on the provider. With Lexware Office, EUeR is only available from the L plan (EUR 21.90/month), not in S or M plans. With Papierkram, the S plan (EUR 9.90/month) is sufficient. With sevDesk, you need the Accounting plan (from EUR 19.90/month).
Since January 1, 2025, the small business threshold is EUR 25,000 in previous year sales (previously: EUR 22,000). Additionally, a ceiling of EUR 100,000 applies for the current year. Small business owners are exempt from VAT. (Source: IHK Stuttgart, taxfix.de)
Yes, the costs of accounting software are fully deductible as business expenses. This applies to both monthly subscription fees and one-time license costs. The expense reduces your profit and thus your tax burden.
Conclusion
As a freelancer, you do not need complicated software. A simple cloud solution with invoicing, document capture and EUeR reporting suffices for most requirements. Costs start at under EUR 10 per month.
Start with a free trial at Lexware Office or sevDesk and check which interface you prefer.