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Decision aid: small business § 19 UStG

Author: Jupiter ERP editorial teamAs of:
Laptop and notebook on a bright café table

In short

Points to collect for your talk with your tax advisor. Not an automatic recommendation for or against § 19 UStG.

Check limits Link to this section

Without meeting the limits, § 19 UStG is not available. Calculate conservatively.

  • Prior-year revenue at or below 25,000 EUR?
  • Current year likely below 100,000 EUR?
  • No deliberate plan to exceed the limit?
  • Ruling out waiver of small business status?

Economic trade-off Link to this section

The table shows tendencies, not a duty to switch.

  • Align result with tax advisor
  • Choice consistent in ELSTER questionnaire
  • Set taxation type in Jupiter ERP
QuestionTendency small businessTendency standard VAT
Customers mostly privateMore oftenLess often
Customers mostly businessesLess oftenMore often
High investments with input VATLess oftenMore often
Want less admin effortMore oftenLess often

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Decision aid: small business § 19 UStG · Jupiter ERP