Einzelunternehmen, UG oder GmbH: Womit starte ich?

Das hängt an Haftung, erwartetem Gewinn und deinen Plänen, weniger am Kapital. Viele starten als Einzelunternehmen und wechseln später. Eine GmbH mit Holding lohnt sich in der Praxis ab etwa 100.000 € Gewinn im Jahr oder bei geplantem Exit.

Ab wann brauche ich OSS?

Sobald du an Privatkunden in anderen EU-Ländern verkaufst und die EU-weite Schwelle überschreitest. Sie zählt über alle Länder zusammen, nicht pro Land. Wir behalten sie im Blick und registrieren dich rechtzeitig.

Muss ich mich um Fristen kümmern?

Nein. Voranmeldungen, OSS und Steuererklärung laufen bei uns, du bekommst nur die Info, was wann fällig ist. Rückfragen klären wir via Slack in Stunden, nicht Tagen.

Wie schnell kann ich starten?

Typischerweise innerhalb von 4 Wochen, dein Aufwand unter 30 Minuten. Anmeldung, Schnittstellen und Kontenrahmen richten wir ein.

Wie läuft die Kommunikation ab?

Primär via Slack mit eigenem Channel für dein Team, dazu ganz normal E-Mail und Telefon. Rückfragen beantworten wir in der Regel innerhalb weniger Stunden.

Passt mein Unternehmen zu euch?

Wir arbeiten ausschließlich mit E-Commerce: Shopify-Shops, Amazon-Händler, Multichannel, Agenturen und SaaS. Wenn du dort startest, passt es. Im Kennenlerngespräch bekommst du in 15 Minuten Klarheit.

E-commerce tax advice for founders

Tax advice for e-commerce founders: start clean instead of cleaning up later

Shopify, Amazon, OSS, legal form and bookkeeping have to fit together from day one. We build your setup before corrections get expensive. You focus on the launch.

Book an introductory call

Free & no obligation

15 minutes

No preparation required

200+ clients. 100% e-commerce focus on Amazon, Shopify, D2C and multichannel.

Where do founders go expensively wrong?

The expensive mistakes happen in the first months, not at year-end. Wrong booking logic, unclear VAT, no integrations, no document routine.

Legal form chosen by gut feeling

Sole proprietorship, UG or GmbH? That depends on profit, risk, financing and your plans. If you decide without numbers, you rebuild later at a high cost.

VAT considered too late

As soon as you sell to private customers in other EU countries, VAT quickly becomes an issue. Amazon, Shopify and Klarna have to be set up correctly from the start. If you only discover OSS after the first quarter, you spend months on corrections.

No monthly routine

If documents, Klarna, inventory and DATEV do not run cleanly from the start, your first BWA (monthly management report) will be wrong. And documents that are missing today are still missing later, when the tax office asks.

How does SPIELMANN set up a clean start?

We think about company formation, VAT, bookkeeping and integrations together. Two decisions come first: legal form and VAT. After that you have a setup that grows with you.

1. Start analysis

We clarify your business model, channels, countries, payment providers, flow of goods and your planned growth. Registration with the tax office runs in parallel, we take care of the questionnaire.

Review shop, marketplace and payment data
Find spreadsheet lists and data gaps
Review legal form and VAT together

2. Define the tax setup

VAT, OSS, the DATEV chart of accounts, the document process and responsibilities are fixed before the first sale goes through. Whether the small business exemption makes sense for you, we work through with your numbers.

Sort out VAT and OSS
Set up the DATEV and document structure
Clarify EU sales and warehouses abroad

3. First monthly routine

Documents, payments, shop data and reporting come together automatically every month. Whether you file monthly or quarterly advance VAT returns, we clarify that with you. Your effort: under 45 minutes a month.

Define responsibilities and deadlines
Connect Shopify, Klarna, Stripe and GetMyInvoices
Get your first BWA and understand it

Status check in 15 minutes

We show you which legal form, which VAT logic and which bookkeeping setup fit your launch.

Book an introductory call

Free & no obligation

15 minutes

No preparation required

Smiling man with glasses and beard wearing a blue suit jacket and white shirt, sitting at a table with an open book and laptop.

On your own, tool or SPIELMANN?

Legal form, VAT and bookkeeping belong together. What matters is who answers all three questions together before your first sale.

Do it yourself

Good for the basics, but risky when it comes to VAT, OSS, legal form and e-commerce data flows.

Digital tools

Can be enough for simple cases, but often ignores the operational, tax-heavy logic of platforms, payments and the flow of goods.

SPIELMANN

SPIELMANN brings tax advice, e-commerce practice and ongoing bookkeeping together from day one.

Smiling man with glasses and beard wearing a light blue dress shirt looking to the right.

Set up cleanly from your first sale

You start with clear tax logic, a bookkeeping routine that runs, and a setup that does not slow growth down. Legal form, VAT and OSS are clarified before the first sale goes through.

Here is how it works: an introductory call in 15 minutes, setup typically in 4 weeks, your effort under 30 minutes. We take care of registrations and deadlines.

Questions about your launch? We will clear that up in 15 minutes in an introductory call.

Legal form clarified

VAT and OSS sorted

Monthly routine in place

Bookkeeping becomes management,
with figures that make sense every month.

Frequently asked questions about starting in e-commerce

For a first assessment, your business model, shop or marketplace, expected revenue and countries are enough.

Book an introductory call

Sole proprietorship, UG or GmbH: which one do I start with?

That depends on liability, expected profit and your plans, less on capital. Many start as a sole proprietorship and switch later. In practice, a GmbH with a holding structure pays off from around 100,000 euros of profit a year or with a planned exit.

When do I need OSS?

As soon as you sell to private customers in other EU countries and cross the EU-wide threshold. It counts across all countries together, not per country. We keep an eye on it and register you in time.

Do I have to keep track of deadlines?

No. Advance VAT returns, OSS and your tax return run on our side, you only get the information on what is due when. We answer questions via Slack in hours, not days.

How quickly can I start?

Typically within 4 weeks, your effort under 30 minutes. We handle the registration, the integrations and the chart of accounts.

How does communication work?

Primarily via Slack with a dedicated channel for your team, plus email and phone as usual. We normally answer questions within a few hours.

Is my business a good fit for you?

We work exclusively with e-commerce: Shopify stores, Amazon sellers, multichannel, agencies and SaaS. If that is where you are starting, it fits. In an introductory call you get clarity in 15 minutes.

Technical Background: E-Commerce Start-Ups

The obligations that arise when founding an online business.

Notification of business activity, Section 138 (1b) and (4) AO

The start of activity must be reported within one month, for trades via the municipality, for freelancers to the tax office. The tax registration questionnaire is submitted electronically via ELSTER.

Small business exemption, Section 19 (1) UStG

Since 2025, two thresholds apply: 25,000 euros in prior-year revenue and 100,000 euros in the current year. If the 100,000 euros is exceeded, the exemption ends immediately from the sale that crosses the threshold.

Distance selling threshold, Section 3c (4) UStG

Up to 10,000 euros in EU-wide revenue from distance sales and digital services, German VAT law applies. The threshold is aggregated EU-wide, not per country, and considers both the prior and current year.

Advance VAT return, Section 18 (1) and (2) UStG, Section 46 UStDV

The advance return is due by the 10th day after the period ends, one month later with a permanent extension. Monthly filing applies above 9,000 euros of prior-year tax; the special rule for start-ups is suspended through 2026.

Share capital and UG reserve, Section 5 (1) GmbHG and Section 5a (3) GmbHG

A GmbH requires at least 25,000 euros in share capital. The UG must allocate one quarter of its annual surplus, reduced by any loss carryforward, to a statutory reserve; distributions from it are not possible.

Bookkeeping obligation, Section 241a HGB

Sole traders are exempt as long as they do not exceed 800,000 euros in revenue and 80,000 euros in annual surplus on two consecutive balance sheet dates. A GmbH must prepare a balance sheet from the outset.

Tax advice for e-commerce founders: start clean instead of cleaning up later

200+ clients. 100% e-commerce focus on Amazon, Shopify, D2C and multichannel.