§ 19 UStG, known as the Small Business Regulation, exempts companies with low turnover from VAT liability. From 01.01.2025, important changes to the paragraph will come into force in order to further ease the burden on small businesses and adapt the regulation to EU requirements.
1st Amendments to the new Small Business Regulation from 2025
The new Small Business Regulation brings the following major innovations:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.