Part of the topic: 💶 Taxes & salary
Kleinunternehmer check (§ 19 UStG)
Enter last year's and this year's expected turnover to see whether the German small-business VAT exemption applies under the rules in force since 1 January 2025.
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How to use it
- Enter your net turnover (without VAT) of the previous calendar year.
- Enter your expected turnover for the current year (or tick if you started this year).
- See whether the exemption applies and what to write on invoices.
Last checked: October 2026 · Based on: § 19 German VAT Act (from 2025: €25,000 / €100,000). Found a mistake? Use the form below – we fix confirmed errors and update the date.
Frequently asked questions
What changed in 2025?
Since 1 January 2025 the limits are €25,000 for the previous year and €100,000 for the current year. Exceeding €100,000 during the year ends the exemption immediately with the transaction that crosses the limit.
Can EU businesses use it?
From 2025, small businesses from other EU countries can also use special schemes under certain conditions; this check covers the German domestic rule.
Do I have to use the exemption?
No, you can opt for regular VAT (e.g. to reclaim input VAT); you are then bound for five years.