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As a small business under §19 UStG you charge no VAT and deduct no input VAT. That changes how expenses, reports, and depreciation are recognised — Jupiter accounts for the taxation type automatically.
Small businesses issue invoices without VAT and, in return, cannot reclaim input VAT from incoming invoices. The VAT paid is therefore not a pass-through item but part of the operating expense — expenses are viewed gross.
In the EÜR, Jupiter omits the separate lines for received VAT and paid input VAT for small businesses. Instead, operating expenses appear gross directly in their sections — matching a view without VAT offsetting.
Because input VAT is not deductible, for small businesses it becomes part of the acquisition cost. Jupiter therefore uses a gross depreciation base — for linear depreciation as well as immediate GWG write-off. The €800 low-value-asset threshold is still assessed on the net amount, regardless of whether input VAT is deductible.
You set the taxation type centrally in the accounting settings: small business under §19 UStG, or accrual/cash taxation. From then on, reports and depreciation apply the setting automatically. Whether the small-business scheme makes sense for you is best clarified with your tax advisor.
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