Field help: Information about VAT received for goods/services

Select "Application of the small business regulation" if you are a small business owner and your turnover in the previous year did not exceed 25.000 Euro. In the current year, turnover must not exceed 100.000 Euro. In this case, no VAT is charged, but there is no input tax deduction.

Select "Subject to VAT" if you work as a self-employed or commercial entrepreneur. In this case, you are usually subject to VAT.

Select "Exclusively VAT-exempt sales with input tax deduction entitlement" if you are entitled to deduct input tax. VAT-exempt sales with input tax deduction include the transactions mentioned in § 15 para. 3 UStG. This includes, among others, the following transactions: intra-Community supplies, export deliveries, and travel services.

Select "VAT-exempt sales without input tax deduction entitlement" if you, as an entrepreneur, have made exclusively tax-free sales without input tax deduction entitlement. This usually applies to doctors, financial brokers, etc.

Select "Input tax deduction based on average rates" if you belong to a professional group that is allowed to determine input tax amounts using a flat-rate procedure. In this case, a certain percentage of the net turnover is used as deductible input tax.