Small Business Regulation 2026: When Is It Worth It for Self-Employed in Regensburg?

The small business regulation (§19 UStG) allows self-employed individuals not to charge VAT if their annual revenue stays below certain thresholds. Currently: If you had less than €22,000 in revenue last year and expect to stay below €50,000 this year, you can use this regulation. This eliminates VAT on invoices, VAT advance returns, and VAT payments – however, you also cannot deduct input VAT.