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Using the German small business VAT rule

The two limits of § 19 UStG — 25,000 € for the preceding year, 100,000 € for the current one — and the Gesamtumsatz, computed on amounts received and leaving capital assets out. Then the price of the exemption: no input tax deduction, the invoice under § 34a UStDV, and a tax liability created by one wrong line. Two modules with case studies worked on the statute itself.

Foundational2 modules39 minModule 1 free to read

2026 rules — verified on September 22, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Filing and paying German VAT· Step 2 of 10· Next step: Filing the German VAT advance return

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Tell the two turnover limits of § 19 (1) UStG apart and attach each to the right year
  • Assemble the Gesamtumsatz under § 19 (2) UStG, including the items that drop out of it
  • Recognise when the test looks backwards and when it runs alongside the year
  • Place the separate rule for businesses established elsewhere in the Community
  • Name the cases in which the exemption never applies in the first place
  • Derive the exclusion of input tax deduction from the exemption itself
  • Name the consequence of an unauthorised statement of tax and describe the route to correcting it
  • Assemble a complete small business invoice under § 34a UStDV
  • Tell apart the reporting duties that fall away and those that remain
  • Place the waiver under § 19 (3) UStG with its deadline and its binding period

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 119 minFree — no accountWho counts as a small business, and what decides itWhat you will be able to do
    • Tell the two turnover limits of § 19 (1) UStG apart and attach each to the right year
    • Assemble the Gesamtumsatz under § 19 (2) UStG, including the items that drop out of it
    • Recognise when the test looks backwards and when it runs alongside the year
    • Place the separate rule for businesses established elsewhere in the Community
    • Name the cases in which the exemption never applies in the first place
    Read this module
  2. Module 220 minIncluded in the full courseWhat the exemption costs and which duties remainWhat you will be able to do
    • Derive the exclusion of input tax deduction from the exemption itself
    • Name the consequence of an unauthorised statement of tax and describe the route to correcting it
    • Assemble a complete small business invoice under § 34a UStDV
    • Tell apart the reporting duties that fall away and those that remain
    • Place the waiver under § 19 (3) UStG with its deadline and its binding period
    View the module — full course

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (3)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (3)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

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Where this course leads

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Run the numbers

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File it

Step-by-step guides to the official forms cited in this course.

Read in German

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.