The sales limit for the so-called small business exemption will be increased from the current 30,000 to 35,000 euros from 2020.

For small businesses there are various reliefs in the context of sales tax. The small business owner is not allowed to charge sales tax for his or her tax-free services and therefore does not need to pay sales tax to the tax office. However, since this is a spurious tax exemption, there is no right to input tax deduction.

If only end consumers are among the customers and there are no significant input taxes, the "small business regulation" can prove to be advantageous as it makes services cheaper on the market (the total price does not include VAT).