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thereof sales according to section 19 (2) sentence 1 no. 1 and 2 and sentence 2 of the German VAT Act
Enter revenues here that are not included in the calculation of the small business limit (25,000 Euro in the previous year). The basis is § 19 para. 2 sentence 1 no. 1 and 2 as well as sentence 2 UStG in the version applicable from 01.01.2025.
What should be included here?
- Certain tax-free revenues (§ 4 no. 8 letter i, no. 9 letter b and no. 11–29 UStG), e.g.:
- Income from renting out apartments or land (§ 4 no. 12 UStG),
- Services as a doctor, alternative practitioner, midwife or physiotherapist (§ 4 no. 14 UStG),
- Teaching by freelance teachers or lecturers (§ 4 no. 21 UStG),
- Commissions as an insurance agent or building society intermediary (§ 4 no. 11 UStG),
- Certain voluntary activities (§ 4 no. 26 UStG).
- Incidental revenues (§ 4 no. 8 letter a–h, no. 9 letter a, no. 10 UStG): Rare additional income, e.g. individual financial services, if they are not part of your main activity.
- Non-taxable revenues (not taxable under § 1 para. 1 no. 1 UStG), e.g.:
- Genuine subsidies (e.g. funding without consideration),
- Compensation,
- Private withdrawals without payment.
Why is this important?
These revenues are not counted towards the total turnover within the meaning of § 19 UStG. They must therefore be entered separately so that the tax office can correctly assess whether you comply with the small business limit.
Note on legal change: Since 01.01.2025, the legal basis for the non-inclusion of certain revenues in the small business limit is regulated in § 19 para. 2 UStG. The previous regulation in § 19 para. 3 UStG (until 31.12.2024) has been replaced.
