Field help: (2024) Information about VAT received for goods/services

Select "Apply the small business regulation" if you are classified as a small business and your turnover in the previous year was less than 22.000 Euro and the expected turnover for the current year will be less than 50.000 Euro. In this case, no value-added tax will be due on these transactions but no VAT paid for goods/services may be claimed.

Select "Subject to VAT" if you work as an entrepreneur (freelance or commercial) for your own account. In this case, you are usually liable for VAT.

If you are entitled to deduct VAT paid for goods/services, select "Only VAT-free revenue with deduction entitlement for VAT paid on goods/services". VAT-free revenue with entitlement to deduct VAT paid for goods/services includes the revenue specified in sect. 15 para. 3 Value Added Tax Act (UStG). This also includes the following revenue: intra-community deliveries, export deliveries and travel services.

Select "VAT-free revenue without deduction entitlement for VAT paid on goods/services" if you are an entrepreneur who has only received VAT-free revenue without entitlement to deduct VAT paid for goods/services. This is usually the case with doctors, financial brokers, etc.

Select "Deduction of VAT paid for goods/services based on average rates" if you belong to a professional group that is allowed to calculate the VAT paid for goods/services using a flat-rate procedure. In this case, deductible VAT paid is based on a certain percentage of net turnover.