Small business regulation makes sense for me (app sales)?

I wonder whether the small business regulation makes sense for me. In addition, the question of whether and which company foundation would make sense for me.

First of all about my income:

I run a small YouTube account that will crack the 1,000 subscriber mark in the next 3 months. Speak from then on can be monetized and money can be earned. I would estimate that this income is between 20 and 100 euro in advertising income per month, depending on the month.

I'm also launching an app soon. Here, of course, it is difficult to estimate how much revenue this will generate. It should cost 8.99 euro a month. The Apple Store keeps 30% of this. That is 6.29 euro per month per sale. I will probably turn over around 120 euro / month with it in the initial phase. (I think the VAT, however, is passed on directly to the tax office from the app store - but I'm not 100% sure.)

My expenses:

I've already spent a lot on the camera, microphone, etc. But that was before I founded the company. I will probably not be able to assert that in retrospect.

App:

App development: 4,100 euro (plus 779 euro VAT)

App server costs: approx. 40-50 euro / month

Apple App Store fee: 100 euro / year

Miscellaneous:

Clothing: around 100 euro / year

Advertising costs: around 30 euro / month

Equipment: Heavily dependent… Possibly a laptop for 1,200 euro soon

In other words, I pay a lot of VAT at the beginning.

With the small business regulation I would pay this and not get it back or get charged. However, the App Store already gives a flat rate of 19% VAT on my income directly.

So my questions on this topic:

Does small business venture even make sense to me?
Should I set up a sole proprietorship (without small business regulations)?
Is an EÜR sufficient for a sole proprietorship or small business regulation or do I have to prepare a complex balance sheet (And in this context, is it sufficient to list an EÜR without the VAT paid and received and to create an extra list of the VAT and send it to the tax office?

What do you all mean? I look forward to your answers and help.

You should register a business with your city or municipality as soon as you have a "profit-making intention" with it!

To the "small business regulation" here times information and a link from klicktipps.de under "start your own business": https://www.klicktipps.de/gewerbe.php

https://www.klicktipps.de/gewerbe-wechsel-unternehmer-kleinunternehmer.php

such as: Tradespeople and freelancers are entrepreneurs - no matter how small and possibly part-time self-employment.

The terms "small business" or "secondary business", which are often used, do not even exist in the reality of laws and regulations. Both are entrepreneurs.

The term "VAT" also comes from colloquial language rather than from corresponding laws. The term "sales tax" is therefore predominantly used on this page.

For traders and freelancers, however, there are two procedures with regard to sales tax:

Control

The entrepreneur shows VAT / sales tax in his invoices and pays them to the tax office. Sales tax that he himself paid for deliveries or services to his company is reimbursed by the tax office.

Small business regulation according to http://www.gesetze-im-internet.de/.../__19.html

The entrepreneur does not show any value added tax / sales tax in his invoices. However, he can't get any sales tax reimbursed from the tax office.

At
Turnover below 22,000 euro per year (until 2019: 17,500 euro per year) (often at the beginning of self-employment) you can choose between these types of taxation. You can find arguments for or against the two types of taxation on my page
https://www.klicktipps.de/gewerbe-faq.php#kleinunternehmer_sinnvoll.

If you have any further tax questions, you should have a tax advisor… We're not allowed to provide tax advice here: - ((

Greetings and good luck with it siola55 wishes you

https://www.formulare-bfinv.de/ffw/form/display.do?%24context=B25AAB5DC26D7F96A22C