Taxes & Compliance
Private vs. business, §19, §22f/§25e, DAC7, §25a.
Private vs. business — what changes
The line between hobby and business, and what changes for invoices, returns and VAT.
Small-business scheme (§19 UStG)
How §19 affects what you can charge and what invoices look like.
§22f / §25e — VAT-ID recording
Why we record your VAT-ID if you're a business seller, and what we keep on file.
DAC7 — what we report and when
The EU's platform reporting regime. Thresholds: 30 sales OR €2,000 turnover per year.
§25a Differenzbesteuerung for used records
Used-goods margin scheme — what it is and when it applies.