Responsible for content according to § 18 Abs. 2 MStV: Marvin Trilk
small business owner i. S.v. § 19 para. 1 UStG have the right to choose whether they want to pay sales tax. If you decide against the transfer, you generally do not need a sales tax identification number. If you do not have a sales tax identification number, you do not have to enter one in the imprint. In addition, small businesses are often not entered in the commercial register, so that no information is required in this respect either. However, if there is an entry in the register or if a sales tax identification number has been issued, the relevant information must be provided. The template assumes that there is no sales tax identification number and that the operator of the website is not entered in the commercial register. Furthermore, a journalistic-editorially designed offer was assumed for the sample, so that the provider identification according to § 18 Para. 2 MStV was included separately.
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