Is a sales tax pre-registration necessary for me as a small business owner?
January 1, 2024 | 45,00 EUR | answered by Georg Nitsche
Dear tax advisor,
my name is Alice Schäfer and I have recently started my own online shop where I sell handmade jewelry. I have registered as a small business owner according to § 19 UStG and am therefore exempt from sales tax. So far, I have not submitted any sales tax returns because I thought it was not necessary for me as a small business owner.
However, I have heard that under certain circumstances it may be necessary to submit a sales tax return. I am unsure if this applies to me as a small business owner and how I should proceed.
My current situation is that I have not yet submitted any sales tax returns and I am unsure if this is required for me as a small business owner. My concern is that I may be violating tax regulations if I do not submit the sales tax return when it is required.
Can you please explain to me if I, as a small business owner, have to submit a sales tax return and how I should proceed? If this is required, what specific steps do I need to take to correctly fill out and submit the sales tax return?
Thank you in advance for your help and support.
Best regards,
Alice Schäfer
Dear Mrs. Schäfer,
Thank you for your question regarding the VAT return as a small business owner according to § 19 UStG. I understand that you are unsure whether you need to submit a VAT return as a small business owner despite the VAT exemption and how to proceed. I will try to answer your questions as comprehensively as possible.
In principle, small business owners according to § 19 UStG are exempt from VAT and therefore not obliged to submit VAT returns. This means that you do not have to show VAT on your invoices and also do not have to pay VAT to the tax office. You only need to note a small business regulation on your invoice.
However, there are exceptions where small business owners are also required to submit a VAT return. These include, for example, cross-border deliveries within the EU or certain tax options that you can choose as a small business owner. In these cases, you must submit a VAT return.
To ensure whether you are obliged to submit a VAT return as a small business owner, I recommend contacting your local tax office directly. There you can explain your situation and clarify whether and in which cases you need to submit a VAT return.
If it turns out that you do indeed need to submit a VAT return, it is important that you fill out the necessary forms correctly and submit them to the tax office on time. It may be helpful to seek support from a tax advisor to avoid errors and maximize tax benefits.
In any case, it is important that you inform yourself in a timely manner and, if necessary, seek expert advice to avoid possible tax violations. I hope that I could help you with this information and am happy to assist you with any further questions.
Best regards,
Georg Nitsche
