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Tax ABC · 8.12

Gesamtumsatz (Total turnover)

Short answer

The sum of your company's taxable turnover, with certain statutory exceptions. It determines, for example, whether the small business regulation or cash accounting is possible.

Key points

Example: Invoices totaling €22,000 net in the previous year: total turnover of €22,000, which is below the small business threshold of €25,000.

Legal basis

§ 19 Abs. 2 UStG

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