Sales tax, taxation of small businesses
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There are significant sales tax simplifications for small businesses. The sales tax otherwise incurred on his sales is not charged. He therefore basically does not need to submit advance sales tax returns to the tax office. However, the obligation to submit an annual sales tax return remains.
No

Preconditions

A small business owner is an entrepreneur whose total turnover plus sales tax does not exceed the following limits:
  • No more than 22,000 euros in the past calendar year
  • Probably not more than 50,000 euros in the current calendar year.
  • The conditions at the beginning of the year are to be used as a basis for the anticipated sales of the current year.
  • In the founding year, the only thing that matters is that the limit of 22,000 euros is not likely to be exceeded.
  • In the founding year, to check whether the limit of 22,000 euros is likely to be exceeded, the estimated total of sales must be extrapolated to a full calendar year.

Hints

A small business owner is not allowed to include sales tax on his invoices. A small business owner cannot claim input tax deduction. However, he can waive the application of the small business regulation by declaring to the tax office and thus opting for standard taxation. The waiver is binding for 5 years.

Section 19 of the Sales Tax Act

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  • ELSTER home page

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