Sales Tax and You.
Small Business Rules, Revenue Limits, and Invoices—explained in a way that’s easy to understand for Helpers, without tax jargon and without unnecessary panic.
If your relevant total revenue in the previous year did not exceed this threshold, § 19 of the Value-Added Tax Act (UStG) may generally apply in the following year.
Under the existing small business regulation, this is the additional limit for the current calendar year.
No sales tax is shown for tax-exempt sales under Section 19 of the German Value-Added Tax Act (UStG). This is not the same as a 0% sales tax rate.
What You Really Need to Know.
The key points from the VeeDoo Helper guide—concise, easy to follow, and illustrated with simple examples.
Are you just starting your own business?
There is one important detail to keep in mind: According to the Value-Added Tax Application Directive, in the year a business begins operations, the €25,000 threshold for actual revenue in the year of establishment generally applies—not the €100,000 threshold. This point is particularly relevant for new Helpers.
What is the small business exemption?
Section 19 of the German Value-Added Tax Act (UStG) may mean that your domestic sales are exempt from value-added tax. For existing businesses, this depends on two thresholds: the total sales for the previous year and the sales for the current year.
How long can the regulation remain in effect?
The key factor is whether the legal requirements are met each year. If your total revenue in the previous year did not exceed €25,000, the tax exemption generally continues to apply in the current year—as long as you remain below the current threshold and have not effectively waived the exemption.
What does the €100,000 limit mean?
The €100,000 does not replace the €25,000 threshold. It is an additional threshold for the current year if you were able to start as a small business owner based on your previous year's revenue.
It's not just VeeDoo that counts.
When it comes to revenue thresholds, your total revenue as a business owner is generally what matters—not just what you earn through VeeDoo.
Being a small business owner does not mean you are “tax-exempt.”
The small business exemption applies to sales tax. It does not automatically mean that your business is exempt from other tax, business regulation, or other obligations.
What about input tax?
Anyone who conducts tax-exempt sales under the small business exemption is generally not entitled to claim an input tax credit on purchases used for those sales.
We'll sort through your VeeDoo numbers. You can keep an eye on the big picture.
To help you keep track of your invoices, sales, and fees, VeeDoo organizes your activities in a structured way. You retain control over your personal tax classification.
Your VeeDoo numbers. Neatly organized.
We make the documentation for your Helper jobs as clear as possible—based on the sales tax status you've entered in your profile.
You know the whole story.
VeeDoo only sees what happens on VeeDoo. That’s why the actual tax classification of your entire self-employment remains your responsibility.
Income from other self-employed activities may also be relevant for statutory limits.
In your VeeDoo profile, select the sales tax status that applies to you based on your own assessment.
Tax and other legal obligations may extend beyond those covered by VeeDoo.
Contact the appropriate tax office or a qualified tax professional if you would like to clarify your situation.
Logic in 30 seconds.
Guidance pursuant to § 19 UStG · No case-by-case review
Do you have any questions about sales tax?
A brief overview of the most common points.
No sales tax is shown on sales that are exempt under Section 19 of the German Value-Added Tax Act (UStG). You must determine whether you actually meet the requirements based on your personal situation.
For existing businesses, both thresholds apply: Total revenue for the previous year must not have exceeded €25,000, and revenue in the current year must not exceed the €100,000 threshold. According to the Value-Added Tax Application Directive, in the year a business is newly established, the €25,000 threshold generally applies for that year.
Even the transaction that causes the current €100,000 threshold to be exceeded is no longer exempt from tax under Section 19(1) of the German Value-Added Tax Act (UStG). From that point on, the standard taxation rules apply to the transactions in question.
No. VeeDoo can only account for revenue generated within the platform. VeeDoo is not aware of any other self-employment or business revenue generated outside of VeeDoo, so you must account for that yourself.
No. VeeDoo does not provide individual tax classification or advice. The system processes the sales tax status you have entered. You are responsible for ensuring that your information is accurate and up to date.
There’s no one-size-fits-all answer to this. The small business exemption can simplify processes, but at the same time, there is generally no input tax credit for services purchased that are used for these tax-exempt transactions. Which option is right for you is a matter of individual tax circumstances—VeeDoo does not make any recommendations on this.
Would you rather check the official sources directly?
Tax laws are subject to change. For authoritative information, please refer to the relevant laws and regulations and the competent authorities.
Legal Basis for the Small Business Regulation in Germany.
Official Text of the Law ↗Guidance on the revised small business regulation effective January 1, 2025.
Open BMF Guidelines ↗VeeDoo makes it easier to keep track of things.
Your VeeDoo sales, fees, and billing documents remain organized and easy to track. You don’t determine which tax rules apply to you based on a landing page, but rather based on your actual situation and—if necessary—with professional guidance.