Myths & facts · 9.9
Myth: “As a Kleinunternehmer, I don't have to do anything.”
Short answer
False. You primarily save on VAT administration; everything else remains.
Key points
Since 2025, Kleinunternehmer are no longer required to file advance VAT returns (Umsatzsteuer-Voranmeldungen) and, as a rule, no annual VAT return. However, annual financial statements, corporate income tax returns, and trade tax returns remain mandatory. Every invoice must include a note regarding the VAT exemption. Furthermore, if you purchase Google Ads, Meta ads, or other foreign tools, you still owe VAT on them via the reverse charge mechanism without being able to reclaim it as input tax.
Rule of thumb: Being a Kleinunternehmer means less VAT effort, not zero obligations.
Figures & thresholds (as of November 2026)
Legal basis
§ 19 UStG§ 13b UStG§ 34a UStDV
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