Pricing and law: Kleinunternehmer and profit

Handmade as income: register as Kleinunternehmer (§19 UStG) — no VAT below ~€25,000/year, Gewerbeanmeldung ~€20–60. The price formula: materials + time (~€15–20/h minimum) + 10% margin + platform. Example: candle material €2 + 30 min work (€10) + fees ≈ €14–16 — not “€5 like Ikea” but the handmade price. Keep an EÜR (simple income-expense table). A Steuernummer is mandatory on Etsy.

• ●Price = material + time + 10% — don’t fear “expensive”
• ●Kleinunternehmer: up to ~€25,000/yr no VAT — beyond that VAT applies
• ●Time for photos and messages is work too — price it in