Field help:
of which sales according to sect. 19 para. 3 of the Value Added Tax Act (UStG) (old version until 31.12.2024)
Enter any revenues here that are not included in the calculation of the small business limit (22.000 Euro in the previous year). This is based on sect. 19 para. 3 sentence 1 no. 1 and 2 of the Value Added Tax Act (UStG) (in the version valid until 31.12.2024).
What should be included here?
- Certain tax-free revenues (sect. 4 no. 8 letter i, no. 9 letter b and no. 11–29 of the Value Added Tax Act (UStG)), e.g.:
- Income from renting out flats or land (sect. 4 no. 12 of the Value Added Tax Act (UStG)),
- Services as a doctor, alternative practitioner, midwife or physiotherapist (sect. 4 no. 14 of the Value Added Tax Act (UStG)),
- Teaching by freelance teachers or lecturers (sect. 4 no. 21 of the Value Added Tax Act (UStG)),
- Commissions as an insurance agent or building society intermediary (sect. 4 no. 11 of the Value Added Tax Act (UStG)),
- certain voluntary activities (sect. 4 no. 26 of the Value Added Tax Act (UStG)).
- Auxiliary revenues (sect. 4 no. 8 letters a–h, no. 9 letter a, no. 10 of the Value Added Tax Act (UStG)): Rare secondary income, e.g. individual financial services, if they are not part of your main activity.
- Non-taxable revenues (not taxable under sect. 1 para. 1 no. 1 of the Value Added Tax Act (UStG)), e.g.:
- genuine grants (e.g. funding without consideration),
- compensation,
- private withdrawals without payment.
Why is this important?
These revenues are not counted towards the total revenue within the meaning of sect. 19 of the Value Added Tax Act (UStG). They must therefore be entered separately so that the tax office can correctly assess whether you comply with the small business limit.
