Field help: Operating income as a small business owner subject to VAT tax (according to sect. 19 para. 1 Value Added Tax Act (UStG)

Enter your operating income with the gross amount – including amounts you received without VAT.

What should be included here?

• Actual sales from your self-employed or business activities.
• Only income that you actually received in the year 2025.

What should not be included?

• No "estimated" or "fictitious" income, such as the private use share of a company car.

When does the small business regulation apply?

You can apply the regulation according to § 19 para. 1 UStG if:

• Your gross turnover in the previous year (2024) was not higher than 25.000 Euro, and
• Your turnover in the current year (2025) is not expected to be higher than 100.000 Euro.

Consequences of the small business regulation:

• You may not show VAT separately in your invoices.
• You do not have to pay VAT to the tax office.
• You cannot claim input tax from incoming invoices.
• In invoices for small amounts (up to 250 Euro), you may not specify a VAT rate.