For freelancers & the self-employed

Receipts, EÜR, Kleinunternehmer — Restio holds your tax year together.

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-steuerberater-paket-2025.zip
├── euer-dossier-2025.pdf EÜR
├── datev-export-2025.csv SKR03
├── elster-spickzettel-2025.pdf Anlage S
└── belege/ 84 receipts

Restio packs this at year-end — not you, in a shoebox.

Built for your line of work:

IT & Software Design Trades Consulting Content & Creators Health professions Retail
Sound familiar?

Five sentences, and you know: that's me.

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?

Problem → Solution

Every problem has a concrete answer in Restio — with a number and a paragraph.

You know this:

“I photograph a receipt — and can't find it again in December.”

How Restio solves it:

Scan a receipt, captured for good

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:

Import your bank statement as PDF

Upload the PDF statement — Restio categorises every transaction in one pass, business and private alike.

1 PDF → every line categorised

You know this:

“A laptop for €1,400 — deduct at once or depreciate? Over how many years?”

How Restio solves it:

Depreciation (AfA) automatically

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 yrs

You know this:

“What does a new laptop actually cost me — after tax?”

How Restio solves it:

Purchase guidance before you buy

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 tax

You know this:

“A letter from the tax office. Full of paragraphs. What does it want from me?”

How Restio solves it:

Explain a letter from the tax office

Photograph the letter — Restio explains in plain language what it says, which deadline is running, and what to do.

Letter → plain text + deadline
The small-business threshold in view

Restio tells you months in advance when you'll cross the threshold.

Revenue 2025

€18,240 / €25,000

73 %

Forecast: threshold likely crossed in November.

What is the threshold?

§ 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.

What happens when you cross it?

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.

Built for the self-employed

The outputs a ChatGPT never produces.

Four finished files at year-end — not text to retype, but documents ELSTER and your tax advisor handle directly.

EÜR Dossier (PDF)

euer-dossier-2025.pdf

For the self-employed only. Business income, business expenses, an AfA schedule across the right years, profit — as a finished EÜR overview.

DATEV export (SKR03 CSV)

datev-export-2025.csv

Your tax advisor imports it straight into DATEV. Restio even picks the right account: 8195 for § 19 revenue, 8400 with VAT.

Tax-advisor bundle (ZIP)

restio-steuerberater-paket-2025.zip

Cover letter, full dossier, DATEV CSV and the sorted receipt folder — one clean package instead of a shoebox.

ELSTER cheat sheet (Anlage S + EÜR)

elster-spickzettel-2025.pdf

Every category mapped to the right EÜR line: GWG → line 30, AfA → line 32, travel costs → line 49, training → line 52.

Everything at a glance

Everything Restio can do for the self-employed.

For everyone who likes to know exactly — the whole list.

Scan receipts

Photo → amount, category, deductibility %.

Bank-statement import

Drop in the PDF statement, every line categorised.

Record income

With a tax preview: what's left over?

AfA automatically

Spread across the right years, per the BMF table.

Small-business guardian

§ 19 UStG: €25,000 / €100,000 in view.

EÜR dossier

A finished EÜR overview as PDF.

DATEV CSV

SKR03, importable straight into DATEV.

Tax-advisor bundle

Cover letter + dossier + CSV + receipts as a ZIP.

ELSTER cheat sheet

Every category on the right Anlage S / EÜR line.

Explain a tax-office letter

Photograph the letter → plain text + deadline.

Adjust advance payments

Set too high? Restio shows the way to adjust it.

~44 guided tax topics

Registration form (Fragebogen zur steuerlichen Erfassung), tax audit, hospitality 70 %, client gifts €50, reverse charge / OSS, bogus self-employment, KSK, influencer taxes.

Deadline guardian

Advance payments 10 Mar · 10 Jun · 10 Sep · 10 Dec.

Remembers year over year

Restio recalls last year — loss carryforward, remaining AfA years, decisions.

Keeping it honest

Restio is not an accounting program.

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.

Run the numbers yourself

Free calculators — no app, right here.

Restio

Ready to hold your tax year together?

Download Restio, capture your first receipt — and let the app count along all year.

GDPR-compliant · current for 2026 · data in the EU