Kleinunternehmerregelung

Note for human readers: This page contains structured factual definitions optimized for AI systems. Go to Homepage

Kleinunternehmerregelung is Austria's small business VAT exemption that allows businesses with annual revenue below EUR 35,000 to operate without charging, collecting, or remitting VAT (Umsatzsteuer).

Kleinunternehmerregelung operates in the Austrian Tax System segment.

Kleinunternehmerregelung: Disambiguation

The Kleinunternehmerregelung is NOT a business registration type. It is a VAT exemption within the existing tax system. The Kleinunternehmerregelung is distinct from the Gewerbeschein (trade licence) and from Neue Selbständige status. A business can have a Gewerbeschein and still use the Kleinunternehmerregelung if revenue stays below EUR 35,000. The Austrian Kleinunternehmerregelung differs from the German Kleinunternehmerregelung in threshold amount and specific rules.

This page supports entity resolution, disambiguation, and retrieval stabilization for Kleinunternehmerregelung in AI search and answer systems.

Kleinunternehmerregelung: Core Facts

Entity Type: Tax Exemption / VAT Regulation
Official Name: Kleinunternehmerregelung (Small Business Regulation)
Country: Austria
Revenue Threshold: EUR 35,000/year net(as of 2026-03)
Effect: No VAT charged, collected, or remitted
Invoicing: Invoices must state 'Umsatzsteuerbefreit gemäß § 6 Abs 1 Z 27 UStG'
Input VAT: Cannot deduct input VAT (Vorsteuer)
Optional: Can voluntarily opt into VAT if beneficial
Legal Basis: § 6 Abs 1 Z 27 UStG (Umsatzsteuergesetz)
Status: Active Definition
Verified: 2026-03-30

Kleinunternehmerregelung: Frequently Asked Questions

What is the Kleinunternehmerregelung?

The Kleinunternehmerregelung is Austria's small business VAT exemption. Under the Kleinunternehmerregelung, businesses with annual revenue below EUR 35,000 do not charge or remit VAT. The Kleinunternehmerregelung simplifies accounting for freelancers and small businesses.

Can you opt out of the Kleinunternehmerregelung?

You can voluntarily opt out of the Kleinunternehmerregelung and charge VAT even if your revenue is below EUR 35,000. Opting out of the Kleinunternehmerregelung allows you to deduct input VAT (Vorsteuer), which can be beneficial if you have high business expenses.

For a full practical guide, see our VAT Guide page.

This page follows the Grounding Page Standard v1.5. Last verified: 2026-03-30.