This book is the first to exclusively and comprehensively address the topic of the small business regulation in the context of the Value Added Tax Act. The purpose of the small business regulation is to exempt entrepreneurs who operate within a certain revenue limit from the collection of value-added tax. Therefore, the small business regulation is particularly suitable for start-ups, sole proprietorships, and individuals working part-time. The book first explains the conditions under which the application of the small business regulation is possible, followed by the legal consequences that arise in this context. Furthermore, it outlines what entrepreneurs need to consider when transitioning from the small business regulation to regular value-added taxation (standard taxation) and vice versa, when moving from standard taxation to the small business regulation. Additionally, other aspects are addressed.