According to § 2 I UStG, the "entrepreneur" in the UStG is characterized by the fact that he carries out an economic activity independently. Commercial, business or professional activity is typical. In sales tax law, it means a sustainable activity to generate income.
In contrast to the entrepreneur i. S. d. EStG is not Intention to make a profit necessary. As a result, activities that qualify as "hobby" for income tax purposes can still be subject to sales tax. § 19 UStG contains an exception for small businesses.