3 Min.

Submitting your taxes as a small company - this is how it works (Kleinunternehmer)

Many have the choice and are not obliged to pay. But some are not around.

Those who sell products through online trading and thus generate additional income have to pay tax on them, provided the income exceeds 410 euros per calendar year. Anyone who earns beyond this limit is obliged to provide the tax office with information about the financial situation. Although small business owners (Kleinunternehmer) have a very easy time to draw up the tax return, a few points should be noted.

  • Did you buy a laptop or a mobile phone?

  • Did you move last year for work?

  • Did you work less than 12 months last year?

  • Was your work commute more than 30 minutes?

  • Are you married with tax class III/V?

  • Did you pursue a further education?

  • Did you receive self-employment income?

You are required to file a tax return.

Filing your tax return is worth it! You will most likely get a very high tax refund.

You can expect a high tax refund.

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Tax declaration as a small business owner (Kleinunternehmer)

If only a small amount of revenue is generated, the tax expenditure will also remain rather low. In such cases, the small business rules apply (Kleinunternehmerregelung). Then no sales tax (Umsatzsteuer) must be transmitted to the tax office. Furthermore, the advance VAT return (Umsatzsteuervoranmeldung) is waived.

By definition, small businesses (Kleinunternehmer) can be sole proprietors (Einzelunternehmer), freelancers (Freiberufler), corporations (Unternehmensgesellschaften) or even GbRs.

Characteristic of small entrepreneurs (Kleinunternehmer) is:

  • Total turnover (Gesamtumsatz) is unlikely to exceed 22,000 euros in the year of its founding
  • in the following year it must have been determined that the limit of 22,000 euros was not exceeded
  • In addition, the total turnover (Gesamtumsatz) in the current year may not exceed € 50,000

Bei sehr hohen Jahresumsätzen ist die Kleinunternehmer-Regelung nicht mehr möglich.

Total turnover limit (Gesamtumsatzgrenze) of 22,000 euros

The total turnover limit (Gesamtumsatzgrenze) of 22,000 euros always refers to a whole calendar year. Sales can also be determined on a pro rata basis and then extrapolated.

It is important to know that gross amounts (Bruttobeträge) are used for the limits, so sales tax (Umsatzsteuer) is also taken into account. This does not therefore have to be shown on invoices.

Note: In the case of non-stated VAT (nicht ausgewiesene Umsatzsteuer), no input tax (Vorsteuer) must be paid to the tax office.

Kleinunternehmer haben weniger Verwaltungsaufwand.

Apply for small business regulation (Kleinunternehmerregelung)

Founders receive a questionnaire from the tax office for tax collection. On the questionnaire must be ticked whether the small business regulation (Kleinunternehmerregelung) should be taken or not. A taxation can be changed at any time (Besteuererungswechsel). As a rule, informal letters to the tax office are sufficient for a tax change .

EÜR: Revenue surplus invoice (Einnahmen-Überschuss-Rechnung)

Small business owners (Kleinunternehmer) can not avoid a tax return . Above all, the so-called Anlage EÜR must be transmitted. From the tax year 2017, the transmission will be exclusively online.

With the EÜR the profit is determined. For this purpose, the receipts are offset against the expenses. The expenses are used as gross amounts (Bruttobeträge). Then the profit (Gewinn) is recorded. The tax burden (Steuerlast) then determines the tax office.