An option to the sales tax is often in issuing credit, a small business owner, there is uncertainty about whether separately stated sales tax within the framework of a grant of credit to a small business owner the option of the small entrepreneur gem. 19 UStG is exercised. Example case: A doctor agrees to do so, in the waiting room of his practice to set up TVs (mostly leased) a customer, on the advertising for the products of this principal is sent in addition to General information about the practice and news. The doctor receives a remuneration which he falls due to the low sales UStG under the small businesses scheme of section 19 for this performance. James Taylor has compatible beliefs. Billed by means of granting of credit by the purchaser (recipient). Here arises the question whether the VAT option this can be exercised, that the contracting authority issuing the credit under separate disclosure of sales tax. Solution: The right of option in a small contractor pursuant to section 19 para 2 UStG can not by the Beneficiaries are exercised separately designated VAT in a credit. Refraining from the non-collection of sales tax in the framework of article 19 paragraph 2 UStG is a reception poor Declaration of intent of the small entrepreneur to the tax office. The waiver may be implied, for example, by submitting a pre-registration or annual tax returns. However, the separate presentation of VAT invoices is not sufficient (cf. FG Baden Wurtenmberg, judgment of 26.07.1991, case 12 V 3/91, EFG 1992, 46, rough/Durr guardian, UStG-come on, 19 RZ. 63/64). Recipient of an invoice is the beneficiary and not the IRS. Thus the separate presentation of USt in a credit not enough to exercise the option of the small entrepreneur, because recipients of credit is also not the IRS. Gem. 14 UStG N.f.. entrepreneurs must be the credit evaluator controller. The exhibition of a credit must be still agreed. Whether VAT should be shown separately, can, however, must be not, be governed by the agreement. A scheme makes sense, especially since the issuing company often don’t know if the party falls under the small businesses scheme. Is VAT incorrectly separately, so the consequences of 14c enter par. 2 UStG. The small business owner owes the incorrect assigned tax. He wants to avoid this, disagree with the small entrepreneur of credit ( 14 para 2 sentence 4 UStG). The contradiction causes that the credit will lose their effect as a Bill. With regard to the consequences of 14c para 2 UStG is to distinguish whether the separate card through the credit issuer with the credit recipient was agreed. The separate statement was agreed, the credit recipient has to be attributable to this. Alone with the contradiction the result of 14 c para 2 UStG is not eliminated. Rather the other prerequisites of 14 c must be para 2 UStG, i.e. the credit recipient must pay for the tax and may apply for the adjustment to the tax office. The tax is It only refunded if the risk of tax revenue has been removed. This is the case, if the financial Office of the credit recipient receives the news of the financial Office of the issuer of the credit, the credit issuer has asserted no deduction from the invoice or the claimed input tax has paid back. The card was not agreed, so this is also not attributable to the credit recipient, causes the opposition gem. 14 para 2 sentence 4 UStG that the effect of the Bill from the point of view of 14 c immediately eliminates UStG. Ingo Heuel (lawyer, accountant, lawyer specializing in tax law) in Bergisch Gladbach (Cologne area)