销售额较低的企业可利用德国的小规模创业者条例，减轻行政负担。本文将阐释小规模创业者条例的具体内容及申请方式，并探讨能否从标准税制追溯转至小规模创业者税制，及具体操作方法。本文末尾还附有一封信函样本，供参考使用，以便向税务局通报相关变更事宜。

本文内容

• 何为小规模创业者条例？
  
• 企业如何申请适用小规模创业者条例？
  
• 是否可追溯适用小规模创业者条例？
  
• 企业如何追溯转用小规模创业者条例？
  
• 转用小规模创业者条例的申请样本
  

What is the small scale entrepreneur rule?

The small scale entrepreneur rule is a special regulation providing administrative and tax relief for businesses with low sales volumes. In essence, businesses in Germany are obliged to charge value-added tax (VAT) on their goods and services. However, they have the option of applying for exemption from this obligation thanks to the small scale entrepreneur rule. In order to be eligible for the small scale entrepreneur rule, a business’s annual turnover for the previous year must not exceed €22,000, and it must not be expected to exceed €50,000 in the current year. These prerequisites are laid out in Section 19 of the VAT Act (UStG). For businesses that are not founded on January 1, these limits apply on a pro rata basis in the founding year. For example, if the business begins trading on July 1, total sales for the remainder of the year must not exceed €11,000.

The small scale entrepreneur regulation is particularly suitable for founders, microbusinesses, and the self-employed. However, it is never mandatory: anyone who falls below the sales limit can take advantage of the rule, but they are not obliged to. Deciding to apply for the small scale entrepreneur rule, and thus VAT exemption, will reduce administrative work, since you will not have to submit any preliminary VAT returns. However, it also means that small scale entrepreneurs cannot have any input tax refunded by the tax office.

What is the difference between a small scale entrepreneur and a small business?

There is a clear distinction between a small scale entrepreneur and a small business. The latter is a commercial enterprise that does not need to be entered into the German Commercial Register, and it is not subject to the provisions of the German Commercial Code (HGB)—provided that its annual sales are lower than €600,000, or its profits are lower than €60,000. A small business is limited to small business operators, while small scale entrepreneurs can be business operators as well as freelancers, or employees in agriculture and forestry. However, small business operators can also take advantage of the small scale entrepreneur rule.

企业如何申请适用小规模创业者条例？

任何希望适用小规模创业者条例并以小型企业身份进行注册的个人或企业，须将其决定告知相关部门。对于仍处于初创阶段且已预估年度营业额将低于规定限额的企业而言，有两种选择：一方面，可在税务登记表中向税务局说明其打算适用小规模创业者条例的意向。若企业刚刚成立，还可在进行企业注册时添加相应的备注说明。

不过，企业也可在运营过程中（即业务已开展时）申请适用小规模创业者相关条例。为此，只需向相关税务局发送一封非正式信函，并注明引用《增值税法》 (UStG) 第 19 条（详见下文）即可。税务局随后会核查该企业是否符合要求，并批准申请。无论年营业额多少，小规模创业者条例均不会自动适用；企业需主动选择并申请该规则。

是否可追溯适用小规模创业者条例？

原则上，企业可在任何时候决定申请适用小规模创业者条例，无论是在成立企业时，还是在后续阶段。企业亦可于财年末在小规模创业者条例与标准税制之间反复切换。然而，若企业在成立时自愿选择不适用这一条例，则需在五年内遵守标准税制。只有在这五年期限结束后，企业才能转而适用小规模创业者条例。这一限制旨在防止销售额较低的企业在第一年获得高额进项税退税，随后在第二年转而采用更为便利的小规模创业者条例。

How can businesses make a retroactive switch to the small scale entrepreneur rule?

On occasion, businesses may find that sales are lower than expected or planned. In this scenario, you can submit a retroactive application for small scale entrepreneur status with your VAT return in the following year. If such a retroactive change is made, any refund already received from the tax office must be repaid. Furthermore, from this point on, any invoices issued can no longer include VAT. You are also advised to inform your customers about future use of the small scale entrepreneur rule. Your customers should know why VAT is no longer listed on the invoices.

You should provide notification to customers of your switch to the small scale entrepreneur rule as soon as possible. Ideally, this notification should take place at the end of the financial year or at the beginning of the new financial year. If notification is only made as part of the VAT return, this could result in significant additional work. It is possible, in theory, to retroactively send customers corrected invoices without VAT. However, if you choose to do this, both the invoicing business and any customers entitled to deduct input tax must then update the corresponding preliminary VAT returns. This takes time and can lead to irritated and dissatisfied customers.

Which special cases should you take into consideration when switching to the small scale entrepreneur rule?

If a business changes its form of taxation and switches to the small scale entrepreneur rule, there are some special cases for incoming and outgoing invoices at the turn of the year. It is important that you take these into account. Generally, the time at which the service or goods were provided is always key.

• Special case 1: If an invoice is dated from the previous year and still contains VAT, but the customer doesn’t pay the invoice until the new year, then a subsequent invoice correction is not required. It is assigned to the advance return for the relevant month (e.g., January) or the relevant quarter, and it is included in the VAT return for the new year.
  
• Special case 2: If businesses generate outgoing invoices at the beginning of the year for services that were already provided in the previous year, these invoices must still include VAT. The associated VAT revenue will be included in the VAT return for the new year. It should also be included in the advance return for the relevant month or quarter.
  
• Special case 3: If businesses receive an incoming invoice in the new year for services or goods that were purchased in the previous year, the VAT portion can still be claimed as input tax in the new year.
  
• Special case 4: If businesses have claimed input tax in the past five years on the purchase of fixed assets—such as business vehicles, machinery, or office equipment—then the input tax deduction must be calculated from the point at which the business switched to the small scale entrepreneur rule. However, a business is only required to correct the input tax deduction if the input tax portion of the purchased asset is over €1,000.
  

转用小规模创业者条例的申请样本

向税务局申请转用小规模创业者条例时，无需拘泥于正式格式，可参考以下样本：

*税号：12 / 345 / 67890
增值税识别号：DE123456789
自 2025 年 1 月 1 日起转用小规模创业者条例。

敬启者：

本人特此致函，告知贵局本人的企业 XYZ 将根据《增值税法》(UStG) 第 19 条之规定，转而适用小规模创业者条例。这一变更将于 2025 年 1 月 1 日起生效。背景情况是，本企业的年度销售额未达预期。在上一财年（2024 年），本人的应缴纳增值税年销售额加上适用的增值税总额共计 15,000 欧元。本日历年度内的总销售额几乎肯定不会超过 50,000 欧元。请更新贵局的相关文件记录，以确认本人作为小规模创业者的身份，因此，本人希望今后能免于提交预缴增值税申报表。本人请求贵局将本人的还款义务与本人对已向贵局缴纳的增值税退税申请进行抵销。

若有任何疑问或意见，请随时与我联系。我期待能尽快收到您的书面确认。一旦收到您的回复，我会立即通知我的发票接收方，告知他们我之前所述的增值税金额有误。随后，我会将相关沟通记录副本发送给您，以便您将相应款项退还给我。

*此致
敬礼！
Jane Doe

通常情况下，我们建议与税务顾问探讨任何计划转用小规模创业者条例的事宜。如需了解有关 税收 或企业会计 的更多信息，请访问 Stripe 资源门户网站 。若您正在为财务流程寻求专业支持，请联系我们的 销售团队 。