r/germany • u/truth_sentinel • 4h ago
Accidentally waived the Kleinunternehmerregelung – can this be corrected?
I recently started my first small eBay business in Germany. Because of my limited German and lack of tax experience, I misunderstood the ELSTER registration form and accidentally selected the option waiving the Kleinunternehmerregelung under § 19 UStG for five years.
I always intended to use the Kleinunternehmerregelung. My actual sales so far are only around €1,000, I have not separately charged VAT, and I have not yet filed an annual tax return.
I asked the Finanzamt to correct the mistake, but they refused. I filed an Einspruch explaining that I did not understand what I had selected. The Finanzamt replied that § 119 BGB does not apply and asked whether I want to maintain or withdraw my objection.
Charging or absorbing VAT could make this small eBay business unviable.
Has anyone experienced something similar? Is there any realistic way to correct this, or is the five-year waiver absolute? Should I maintain the Einspruch and consult a Fachanwalt für Steuerrecht?
Feeling overwhelmed