SteuerGo

 

The entire world of tax knowledge

SteuerGo FAQs

 

Field help: Operating income as a small business owner subject to VAT tax (according to sect. 19 para. 1 Value Added Tax Act (UStG)

Enter your operating income with the gross amount – including amounts you received without VAT.

What should be included here?

  • Actual sales from your self-employed or business activities.
  • Only income that you actually received in the year 2025.

What should not be included?

  • No "estimated" or "fictitious" income, such as the private use share of a company car.

When does the small business regulation apply?

You can apply the regulation according to § 19 para. 1 UStG if:

  • Your gross turnover in the previous year (2024) was not higher than 25.000 Euro, and
  • Your turnover in the current year (2025) is not expected to be higher than 100.000 Euro.

Consequences of the small business regulation:

  • You may not show VAT separately in your invoices.
  • You do not have to pay VAT to the tax office.
  • You cannot claim input tax from incoming invoices.
  • In invoices for small amounts (up to 250 Euro), you may not specify a VAT rate.

Important note:
If you still show VAT in your invoices, even though you are a small business, this is considered an unauthorised tax statement (§ 14c UStG). In this case, you would still have to pay the VAT to the tax office – however, your customer cannot deduct it as input tax.

Sichern Sie sich einfach die volle Steuererstattung, die Ihnen zusteht!

Nur SteuerGo bietet Ihnen:

  • Persönliche Steuertipps im Wert von 312 Euro (Durchschnitt)
  • Verständliche Eingabehilfen und Erklärungen
  • Import aus jeder beliebigen anderen Steuersoftware
  • Schnelle Antworten bei Fragen

Jetzt kostenlos testen

kundenbewertung