Understand VAT Eligibility for Performance Bonus

Amway Business Owners (ABOs) whose income in the previous calendar year exceeds EUR 25,000 are required to register for VAT.

Mandatory VAT Registration

If your income in the previous calendar year was above EUR 25,000:

• You are subject to VAT regulations.
• You must provide Amway with your tax number.

• Your Performance Bonus will be paid including VAT.

   

Apply the Small Business Regulation

If your income in the previous calendar year is below EUR 25,000, you are no longer required to be VAT registered for Performance Bonus payments.

Choose the Small Business Regulation (Kleinunternehmerregelung)

In this situation, you may opt for the Small Business Regulation (Option für Kleinunternehmerregelung).

Request VAT Payment on Performance Bonus

If you would like to continue receiving VAT on your Performance Bonus, you must submit the form:

"Bestätigung Regelbesteuerung"

Important Information:

• Once submitted, the declaration remains valid for five years.

   

Find VAT-Related Forms

All VAT-related forms and supporting information are available in:

Resources > Forms > Merkblatt zur umsatzsteuerrechtlichen Behandlung der Leistungsprovision