Für Selbstständige, deren Umsätze bestimmte Grenzen nicht überschreiten, gibt es in Sachen Umsatzsteuer eine wesentliche Erleichterung: die Kleinunternehmerregelung (§ 19 UStG).

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1. Die Kleinunternehmerregelung

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a) Umsatz im Vorjahr über 17.500 EUR, im laufenden Jahr unter 17.500 EUR

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b) Kein Vorjahresumsatz, Neuaufnahme der Tätigkeit

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c) Kein Umsatz im Gründungsjahr

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d) Umsatz übersteigt wieder Erwarten die Grenze von 50.000 EUR

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e) Überoptimistische Umsatzprognose im Erstjahr

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f) Regelung bei stark schwankenden Umsätzen

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g) Nur geringfügiges Überschreiten der Umsatzgrenze

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h) Umsätze nicht während des ganzen Jahres

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i) Besonderheit bei der Differenzbesteuerung und bei Reiseleistungen

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j) Steuerschuldumkehr

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k) Mehrere Betriebe

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2. Verzicht auf die Kleinunternehmerregelung

Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxx Xxxxxxxxx. Xxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xx xxxxxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx. Xxxxx Xxxxxx, x. x. xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxx xxxxx Xxxxx xxxxxxx xxx xx Xxx. x XXxXx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxx xxx Xxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxx Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxx Xxx xxxxxxxx Xxxxxxxxxxxx:

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  • Xxx xxxx xxxx x Xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx, xxxx

  • Xxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx x.xx. xxxxx, xxxx Xxx xxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxx xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx Xxx xxxx Xxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx.
  • Xxx xxx Xxxxx xxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx Xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxxx Xxx xxx xxxxxx Xxxxxxxxx xxxxxxxx xxxxxxx.
  • Xxx Xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxx xxx xxx xx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxx.
  • Xxx xxxx xx Xxxxxx xxx Xxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx xx xx xxxxxxxxxxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx xxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxx xxxx xx.xxx XXX xxxx. x.xxx XXX Xxxxxxxxxxxx. Xx xxxx xxxxxx xxx x xxxx Xxxxxxxxxxxxxxxx x xxxxx Xxxxxxxxx xxxxx x.xxx XXXx xxxxxxx xxxxxx. Xx xxxx xxx xx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxx xx xxxx xxx xxxx xxxxxxx xx.xxx x x xx xxx XXX Xxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxxx.

Xxxxxxxx Xxx xxxx x Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xxxxxx. Xx xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx. Xxxxx Xxx xxxx xxxxxx Xxxx xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx Xxx Xxxxxxxxxxxxxxxxx, x. X. xxxx Xxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxx, xx Xxxxxxxx xxxxxxxx xxxxx, xxxxx xx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxx x Xxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxxxx. Xxxxx xxxxxxxxxxxxxx xxx XxxxxxxxxXxx Xxxxxx xxxx xxxxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxxxxxxx, xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxx x Xxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxx Xxxxx x.

3. Die Regelbesteuerung

Xxxxxxxxxxx Xxx xxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx Xxx xx Xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxxx xxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxx. Xxxxx xxxxxxx Xxx xxxxxx xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxx xx x, xxx xxxxxxxxxxx Xxxxxxxxxx x x.

a) Umsatzsteuer-Voranmeldungen

Xxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxx xxxxxxxxx, xxxxxxxx xxx xxxxxxxxx. Xx xxx xxx. XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxx Xxx Xxxx xxxxxxxxx XxxxxxXxxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xx. Xxxxx xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxx Xxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx xxx xx. Xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxx xx xxxxxxxxx. Xxxxxx xxxx xxxx Xxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx x Xxxxxx xxxxxxxxx.

Xxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx Xxx xxxx xxxx Xxxxxx xxxxxxx, xx xxxxx xxxxx Xxxxxxxx xxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxx: Xxxx xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xx Xxx. x XXxXx:

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xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx Xxxx xxxx xxx x.xxx XXX xXxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx.

xxx Xxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx xxx x.xxx XXX, xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx, xxxx xxx xxx xx. Xxxxx, xx. Xxxx, xx. Xxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xx. Xxxxxx xxx xxxxxxxxx Xxxxxx.

xxx Xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxx xxx x.xxx XXX xxxxxxxx xxx, xxxx xxx Xxxxxxxxx Xxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxx xx xxxxxxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx.
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XXXXXXXXX: Xxxxxx xxxx xxxx xxx Xxxxxxx xxxx XxxxxxxxxxxxxXxxxxxxxxx xxx xxxx xxx x.xxx XXX, xxxxxxx Xxx xxxxxxx, xx Xxx xx xxxxxxxxx Xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxx Xxx xxxx xxxx xxx xxxxxxxxxx Xxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx xx. Xxxxxxx xxxxxxx xxx xxxx xxxx xxxx xxxxxx Xxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. xx XXxXx.
XXXXXXXXX: Xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxxx xxxx xxx xxxxxx Xxxxxxx, xxx xxx xxx xx. Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx. Xxxxxxx xxx xxx Xxxxxxx xx Xxxxxx xxxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxx Xxxx xxxx xxxx xxx xx. Xxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxxx XxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx xxx xxxxxxxx XxxxxxxXxxxxxxxxx xxx x Xxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx xxx XxxxxxxXxxxxxxxxx xx xxxxxxxxxxxxx xxx xxx XxxxxxxxxXxxxxxxxxx: Xxxx xxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx, xxx xxxx xxxx xxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxx x x xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xx XXX xxxxxxxxxx xxx. Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxx xxx xxxx Xxxxx xxx xxx Xxx. x XXx.

Xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxx XxxxxxXxxxxxxxxXxxxxxxx xxx Xxxxxxxxxx, xxx Xxx xxxxxxxxxxxxx xxxxxxx xxxxx

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Xxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx Xxx xxxx xx Xxxxxxxxxx xxxxxxxxxx:
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Dauerfristverlängerung

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxx xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xx xxxxx Xxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx xx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx xx. Xxxxx xxxxxxxx xxxx. Xx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxx xxxxx xx xx. Xxx xxxx xx xx. Xxxx xxxxxxx.

Xxxxxx xxxx xxxxxxx Xxx xxxxx Xxxx xxx xxx xx. Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxx xx.x.xxxx xxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx Xxxxxxxx xxxxxx xxxxxxxxxxx xxx xx XXxXXx.

XXXXXXX: Xxx Xxxxxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx" xxxxxx Xxx xxx Xxxxxxxxxxx xx xxx Xxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx.

Umsatzsteuer-Voranmeldung: Wissenswertes zur 10 Tage-Regel

Xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxxxxxx xxx xxx xx. Xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx, xxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxx. Xxxx xxx Xxxxx Xxxxxxxx xxxx xxxx xxx xxxxxx Xxxxxxx xxxx xxx xxx Xxxxxxx xxxx xxx xxx xx. Xxxxxx xxxx xx xxxxxxx. Xxx Xxxxx xxx, xxxxxxx Xxxx xxxxx Xxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxx.

  • Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxx. xxxx xxx xxxxxx Xxxxxxx xx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxxxx.
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Xxx xxxx, xxxx xxx xx. Xxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxx xxxx xx Xxxxx xxxx xxx xxxxxx

  • Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx x xxx xxx xxx xxx xx. Xxxxxx xxxx xxx xxx Xxx. x XXx.
  • Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xx. Xxxxxx xxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxx xx. Xxxxxx xxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xXXX XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx xxxxxxx.
    Xxx Xxxxxxxxxxxxxxx xxx xxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx. Xxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx xxxxx xxxx xxxxxxxxx xxx "xxxxxx Xxxx" xxxxxxx xx xx XXxX xxxxxxx. Xxxx "xxxxx Xxxx" xxx xxxxxxxx xxx Xxxxxxxx xxx xxx xx Xxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xx. Xxxxxx xxx Xxxxxxx xxxx Xxxxxxx xxx xxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxx Xxx. x XXx. Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx xxx xxxXxxxxXxxxx xxxxxxx xx xx XXxX xxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

Xxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xx Xxxxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx, xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxx xxxx xxxxxxxxxx.

XXXXXXXXX: Xxxxx Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxxx Xxx xxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxx xxxx xxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxx xxxxxxxxxx xxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.

b) Umsatzsteuererklärung

Xxxx Xxxxxx xxx Xxxxxx xxxx Xxx xxx Xxxxxx xxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxx xxx xxx xx. Xxx xxx Xxxxxxxxxxx.

Xx xxx Xxxxxxxxxxxxxxxxxxxxxx

  • xxxxx Xxx xx xxxxx Xxxxx Xxxx Xxxxxxxx xxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx, xxxxxxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xx, xxx
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  • xxxxxx xxxxxx xxx Xxxxxx, xxx Xxx xxxxx xxxx xx xxx Xxxxxxxxx xxxxxx xxxxxxx xxxx xxx Xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxxxx, xxxx Xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxx, xxxx Xxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxx xxx xx Xxx. x XXxXx. Xxxxxx Xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxxx Xxx xxx, xxxx xxx Xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxx xxxxx xxx Xxx.

Xxxxxxx xxxx xxxxxxxx Xxxxxx xxxxxxx xxx Xxxxxxx, xxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx. Xx xxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx xxx xx Xxx. x XXxXx xx xx Xxx. xx XXxXx. Xxxx xxxxxxx Xxx xxx XXXXXXxXxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx.xxxxxxxxxxxxxx.xx xxxxxxxxx.

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4. Wechsel von der Regelbesteuerung zur Kleinunternehmerregelung

Xxxxxxx xxx xx xxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xx xxx xx xxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xx xxxxx Xxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxx xxxx xxxxxxxx. Xxx Xxxxx xxx, xx xx xxxxxxxx xxx xxxxxxxx xxx, xxxx xxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xxxxxxx.

Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xx xxxxxxx. Xxxx xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxx Xxxxxx. Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx x Xxxxxx, xxx Xxxxxxxxx xxxx xx xx Xxxxx xxx xxx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx xxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxx xx. X. xx x.x.xxxxx xxx xxxxx xxxxx x xxxx xx Xxxxx xxxxxxx xxx xx.x.xxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxxxx, xxxx xxx xxxxx Xxxxxxxx xxx. xxxxx Xxxxxxx xxx Xxxx xxx xxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xXxxxxx. xxx.x XXxXXx.

Xxx XxxxXxxxxXxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x Xxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxx. Xxxx Xxx xxxx xxxx x Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx XxxxXxxxxXxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx, xxx xx xxxxxx Xxxx xxxxxxxxx Xxxxxxxxx xxxxxxx Xxx xx xxxxxx Xxxxxx xxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx x Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxx xx xxxx, xxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXXXXX, xx xxxx xxxx Xxxxxxxxxxx! Xx xxxxx xx xxxxxxxx xxx xx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx:

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Xxxxxxxx:
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Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx xx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxxx, xx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx xxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx x.xxx XXX, xxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xXxxxxx. xxx.xx, Xxx. x XXxXXx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxx Xxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx.

5. Die Soll- und Ist-Besteuerung

Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx xXxxxxXxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxXx. Xxxxx xxxxx xx xxxxx xxxxxx xx, xx Xxx xxx Xxxxxxx, xxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxx, xxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxx Xxx xxx Xxxx xxx xxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx.

Xxxxxxx xxxx xx xxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx xXxxxXxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxXx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xx xxx Xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxx xxx. Xx Xxxxxxxxx xxx XxxxxXxxxxxxxxxx xxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxx xxx XxxxXxxxxxxxxxx xxxxxxx xxxx xx Xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxx xxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxx XxxxXxxxxxxxxxx xxx xxxxxxxx xxxx

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ACHTUNG Freiberufler

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ACHTUNG Bauunternehmer

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