A small business (Kleinunternehmer) is a business that follows 2 conditions:
- last year’s revenue was under 22,000€
- and this year’s expected revenue is less than 50,000€
If you are a Kleinunternehmer, you can:
- Choose not to charge VAT. This makes accounting easier, but it’s not always a good idea.
- Choose not to be listed in the trade register (Handelsregister).