Do you need a business license as a small business owner?

My friend has a minecraft server and wants to sell ranks. However, he claims that he does not need a trade license for it. As a reason he calls this page: https://www.gesetze-im-internet.de/.../__19.html

The question is, what is right?

Does he need a trade license or not? (If possible please with reason or explanation.)

He must register a trade as soon as he operates it. No matter how much sales he makes.

The paragraph quoted by him only states that he does not have to declare VAT on his invoices up to this limit and does not have to pay the tax office. This has nothing to do with registration or other taxes.

Your friend should not confuse the sales tax law with the trade regulations, there you go.

The small business regulation is a simplification regulation for entrepreneurs with low turnovers, to be read in § 19 UStG. Whether he has to register a trade is not there.

He either looks himself into the GewO, or he asks the responsible trade office.

And not to forget: He has to submit the questionnaire to the tax office for tax collection and is also obliged to submit an income tax return every year. Does he know that too, or did he read in the UStG that this is not necessary in his case?

The small business regulation affects exactly

A
Theme area for the entrepreneur. Only one. She has nothing to do with anything else.

This topic is called

Value added tax.

In every other area, the small business does not differ from the regular entrepreneur, and the reference to Section 19 (1) UStG is irrelevant.

There are only a few trades for which a special license / permit is needed.

If it acts with the intention to make a profit and is invested on a permanent basis, then there's a commercial activity (§ 15 Abs. 2 EStG).

Trade is notifiable (§ 14 GewO).