Not an accounting program, no shoebox. Restio captures your receipts, keeps § 19 and your advance payment in view, and packs a finished bundle for ELSTER or your tax advisor at year-end.
Restio packs this at year-end — not you, in a shoebox.
Built for your line of work:
If even one of them rings true, Restio is built for you.
Receipts everywhere — shoebox, email, photo. Come year-end: chaos.
You have no idea where you stand on the small-business threshold — and you're scared of blowing past it.
No clue what's left at the end of the year. And the advance payment is a mystery.
Your tax advisor bills extra because your paperwork is incomplete.
Just went self-employed — registration form, tax number, EÜR, VAT: where do you even start?
You know this:
“I photograph a receipt — and can't find it again in December.”
How Restio solves it:
Snap a photo: Restio reads the amount, category and the deductible share in percent, and stores the receipt permanently.
Photo → amount · category · deductibility %You know this:
“The bank statement has 60 lines. Which of them are business?”
How Restio solves it:
Upload the PDF statement — Restio categorises every transaction in one pass, business and private alike.
1 PDF → every line categorisedYou know this:
“A laptop for €1,400 — deduct at once or depreciate? Over how many years?”
How Restio solves it:
Low-value assets up to €952 gross deducted at once. Laptop and monitor over 1 year per the BMF letter 2021. Furniture over 13 years. Restio spreads it across the right years.
GWG ≤ €952 · laptop 1 yr · furniture 13 yrsYou know this:
“What does a new laptop actually cost me — after tax?”
How Restio solves it:
Ask Restio before the purchase: what does a €1,500 laptop cost after tax? You see the saving before you buy.
€1,500 laptop → net cost after taxYou know this:
“A letter from the tax office. Full of paragraphs. What does it want from me?”
How Restio solves it:
Photograph the letter — Restio explains in plain language what it says, which deadline is running, and what to do.
Letter → plain text + deadlineRevenue 2025
€18,240 / €25,000
Forecast: threshold likely crossed in November.
§ 19 UStG: you stay a small business as long as your revenue was under €25,000 in the prior year and does not exceed €100,000 in the current year. Restio projects from your recorded income which month you'll cross it — months in advance, not in hindsight.
From then on you charge 19 % (or 7 %) VAT on your invoices, may deduct input VAT in return, and have to file the VAT advance return. Restio shows you the switch before it catches you out.
Four finished files at year-end — not text to retype, but documents ELSTER and your tax advisor handle directly.
For the self-employed only. Business income, business expenses, an AfA schedule across the right years, profit — as a finished EÜR overview.
Your tax advisor imports it straight into DATEV. Restio even picks the right account: 8195 for § 19 revenue, 8400 with VAT.
Cover letter, full dossier, DATEV CSV and the sorted receipt folder — one clean package instead of a shoebox.
Every category mapped to the right EÜR line: GWG → line 30, AfA → line 32, travel costs → line 49, training → line 52.
For everyone who likes to know exactly — the whole list.
Photo → amount, category, deductibility %.
Drop in the PDF statement, every line categorised.
With a tax preview: what's left over?
Spread across the right years, per the BMF table.
§ 19 UStG: €25,000 / €100,000 in view.
A finished EÜR overview as PDF.
SKR03, importable straight into DATEV.
Cover letter + dossier + CSV + receipts as a ZIP.
Every category on the right Anlage S / EÜR line.
Photograph the letter → plain text + deadline.
Set too high? Restio shows the way to adjust it.
Registration form (Fragebogen zur steuerlichen Erfassung), tax audit, hospitality 70 %, client gifts €50, reverse charge / OSS, bogus self-employment, KSK, influencer taxes.
Advance payments 10 Mar · 10 Jun · 10 Sep · 10 Dec.
Restio recalls last year — loss carryforward, remaining AfA years, decisions.
Restio does not replace sevDesk, Lexware or DATEV, and it does no ongoing bookkeeping. Restio prepares your data and finds deductions — you file the return yourself via ELSTER, or hand the finished bundle to your tax advisor.
Every statement is rule-based — with a paragraph, a deadline and a number. No vague tips, but the § and the amount that matters.
ChatGPT gives you a paragraph. Restio gives you an SKR03 CSV, an EÜR dossier and the receipt folder.
Staying under €25,000 / €100,000? Run your threshold through it.
Calculate nowLaptop, furniture, machine — deduct at once or over how many years?
Calculate nowPV system on the business roof? See how the feed-in plays out.
Calculate now
Download Restio, capture your first receipt — and let the app count along all year.
GDPR-compliant · current for 2026 · data in the EU