The German small-business rule under § 19 UStG exempts small businesses from charging VAT on their invoices.
Businesses whose previous-year turnover did not exceed €22,000 and whose current-year turnover is expected to stay below €50,000 can opt for the small-business rule. Invoices must not show VAT, and a corresponding note must be included. Austria uses § 6 Abs. 1 Z 27 UStG, Switzerland has the MwStG exemption below CHF 100,000.
giganizr supports the small-business rule for DE/AT/CH. With the flag active, 0 % VAT is enforced and the country-specific note is automatically embedded into PDF and XRechnung/ZUGFeRD – as a snapshot that remains immutable per document.
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