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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