Application of the small business rule?

Robin198ByRobin198

Hello everyone,

Last calendar year, I exceeded the turnover as a small business owner and ended up at just under €25,000.
The tax office required me to collect sales tax for 2023. Now 2024 is almost over, and my turnover will be just under €15,000. I want to use the small business rule again, but my tax office clerk tells me that this is no longer possible for five years.

I didn't voluntarily switch to VAT. So, surely the transition should be seamless?

This is how it is described at Lexware:

https://www.lexware.de/wissen/buchhalte-finanzen/kleinunternehmenregel/

Does anyone know anything about this?
Section 19 of the UStG also states that I would have to declare that I waive the application, but this never happened.

(2 votes)
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Mungukun
Mungukun
5 months ago

Last calendar year, I exceeded the turnover as a small business owner and ended up at just under €25,000.

The tax office required me to collect sales tax for 2023.

I suspect that you have a number mix-up here and that you mean 2024 when you say the year of commitment.

Now 2024 is almost over, and I'm expecting to reach just under €15,000 in sales. I'll be using the small business rule again.

You'll be able to do that from 2025 onwards. Logically, that's not possible for 2024.

but my tax office clerk wants to tell me that this is no longer possible for 5 years.

That's wrong. My colleagues make mistakes too. We're all just human.

I didn't voluntarily switch to VAT. So, surely the transition should be seamless?

Correct, and precisely for this reason, that we do not have an active waiver.

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Tikkest222
Tikkest222
5 months ago

If you voluntarily waived the small business regulation at the beginning of your self-employment, you are bound to this decision for five calendar years, regardless of your actual turnover.

You will then be able to become a small business owner again in the sixth year at the earliest. All you need to do is write a letter to the tax office revoking your waiver of the small business regulations.

Note No. 134

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