Module 119 min2347 wordsFree — no account
Who counts as a small business, and what decides it
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 245 words · 2 min
Practical case
Two years, two tests
A joiner has been trading for years and is established in Germany. In calendar year 2025 running contracts brought in 24 200 €. In September 2025 he also sold his old edgebanding machine for 6 400 €; it belonged to the capital assets of his workshop. An invoice issued in December 2025 for 900 € was not paid until February 2026. Test the first condition of § 19 (1) sentence 1 UStG for calendar year 2026.
Hint: Work through the definition of the Gesamtumsatz line by line and ask two things of every amount: did it arrive in the right year, and does it belong in the computation at all?
Show the solution
The Gesamtumsatz for 2025 is built on amounts actually received. The running contracts brought in 24 200 € and count in full. The invoice for 900 € was not paid until February 2026, so it falls outside 2025 and into the Gesamtumsatz of 2026 instead. The sale of the edgebanding machine for 6 400 € concerns a capital asset and is expressly left out of the computation under § 19 (2) sentence 3 UStG. The Gesamtumsatz for 2025 therefore comes to 24 200 € and did not exceed the 25 000 € limit. The first condition is met for 2026. Whether the exemption actually holds in 2026 depends in addition on the turnover of that running year not exceeding 100 000 €.
Answer: Gesamtumsatz for 2025 of 24 200 €, first condition met
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