German tax questions, answered (vol. 3): Kleinunternehmer, VATMOSS, and dread

Leipzig. Accountant who codes. Vol. 3 of the series nobody requested and everybody needs:

Kleinunternehmer (small business rule): under 25k prior year / 100k current, no VAT charged, no VAT reclaimed. Crossing the line mid-year is the classic surprise. Watch the line monthly, not in December. EU B2B sales: reverse charge, valid VAT ID checked (VIES, twice a year, screenshot it), invoice states the rule. One missing sentence, full liability. Sentences matter. EU B2C digital sales: VATMOSS, quarterly, rate of the customer's country. The spreadsheet has 27 rows. Twenty-seven. Accept the rows. Dodo-as-MoR note: the merchant of record handles much of this for software sales (that is the point of MoR), but YOU still owe proper bookkeeping and the Kleinunternehmer watch. Outsourced collection is not outsourced responsibility.

Bring German tax questions. I answer so nobody else has to. Svenja verifies. The Steuerberater nods, slowly.

Verified, all of it. The Kleinunternehmer mid-year crossing is the silent killer (ask me about Q3 2024, or rather do not). Monthly line-watching is the discipline. Dread is optional with a calendar. Calendar, monthly, done.

Czech parallel: the 27-row spreadsheet exists in every EU country with different numbers and the same dread. VATMOSS quarterly is a ritual now: tea, spreadsheet, submission, sigh of relief. Rituals beat panic.

Croatian fiskalizacija solidarity: our version has real-time reporting (every invoice to the tax office instantly, no pressure). The EU is 27 flavors of the same anxiety. Accountants who code are the heroes of this continent.