Kleinunternehmer Calculator §19 UStG
Find out whether you qualify for Germany's small-business VAT exemption in 2025 — instantly, free, and entirely in your browser.
Leer lassen bei Existenzgründung (kein Vorjahr).
§19 UStG 2025 — Umsatzgrenzen
€25.000
Vorjahresumsatz (Netto)
€100.000
Laufender Jahresumsatz (Netto, Sofortgrenze)
Grenzwerte nach §19 UStG i. d. F. des Jahressteuergesetzes 2024, gültig ab 01.01.2025. Beide Beträge als Nettoumsatz.
What is the Kleinunternehmerregelung (§19 UStG)?
The Kleinunternehmerregelung (small-business VAT exemption) under §19 of the German Umsatzsteuergesetz (UStG) relieves freelancers, sole traders, and small businesses from VAT obligations. If your revenue stays within the statutory thresholds, you do not charge VAT on outgoing invoices and do not file monthly VAT returns. This significantly reduces administrative burden.
From 1 January 2025, the thresholds were substantially raised by the Jahressteuergesetz 2024 (Annual Tax Act 2024): the prior-year limit increased from €22,000 to €25,000, and the current-year limit jumped from €50,000 to €100,000. Both figures are net amounts (excluding VAT). The new thresholds apply for the first time to calendar year 2025.
Important: the new €100,000 current-year threshold acts as an immediate hard cap. If your actual revenue in the current calendar year exceeds €100,000, your Kleinunternehmer status ends immediately from the date of that excess — not at the end of the year. From that point onward you must issue VAT-inclusive invoices.
For newly established businesses without a full prior year, the €25,000 founding-year threshold applies — not €100,000. The estimated annual revenue must be projected for the full year — you do not pro-rate upward from your founding date. If you exceed the threshold, the turnover that crosses it is taxed under standard VAT rules immediately (BMF-Schreiben of 18 March 2025).
The scheme is harmonised EU-wide under SME Directive 2020/285/EU. From 2025, German-resident Kleinunternehmer may also apply the exemption in other EU member states, provided their EU-wide total revenue does not exceed €100,000 (cross-border small-business scheme).
How to use this calculator
- Enter prior-year revenue — Enter your actual net revenue for the previous calendar year. If you are a new business with no prior year, leave this field blank — the calculator will treat you as a new business.
- Enter expected current-year revenue — Enter your realistically estimated net revenue for the current calendar year. Be conservative — the threshold is €100,000 for existing businesses, or €25,000 in your founding year.
- Run the check — Click "Check now". The calculator compares your figures against the §19 UStG 2025 thresholds and displays the result instantly.
- Review the result — The calculator tells you whether you qualify, explains the tax consequences, and highlights the e-invoicing implications for Kleinunternehmer.
- Export result (Pro) — Pro users can export the full result as a report for documentation purposes — useful for tax advisors or accounting records.
This calculator does not replace professional tax advice. Consult a tax advisor (Steuerberater) if you are uncertain.
How the calculator works
The calculator evaluates your inputs locally in the browser against the two §19 UStG thresholds in their 2025 form: prior-year revenue up to €25,000 (net) and current-year revenue up to €100,000 (net). No data is sent to any server.
For new businesses without a prior-year figure, the calculator checks only the founding-year threshold — here €25,000 applies, not €100,000. A warning is shown when revenue is between €21,250 and €25,000. If the €25,000 limit is exceeded, the turnover that crosses it is taxed under standard VAT rules immediately.
The e-invoicing guidance is based on the Wachstumschancengesetz 2024 and the BMWK guidelines for the phased rollout of mandatory e-invoicing in Germany (2025–2028).
Use cases
Freelancers & self-employed
Writers, designers, IT consultants and other freelancers quickly verify whether they can omit VAT from their invoices, reducing administrative overhead.
New businesses
Founders without a prior year reliably determine whether they can start as a Kleinunternehmer in their first business year.
Growing businesses
Businesses approaching the €100,000 threshold use the calculator to monitor their position and plan the transition to standard VAT in time.
Tax advisors & accountants
Professionals use the tool for a quick initial assessment during client consultations before performing detailed tax analysis.
Example calculation
A freelance web designer had net revenue of €18,500 in 2024. For 2025, they expect projects totalling €42,000 (net).
Prior-year revenue 2024: €18,500 → below €25,000 ✓ Expected revenue 2025: €42,000 → below €100,000 ✓ Result: Kleinunternehmer exemption applies. Invoice note: "No VAT charged pursuant to §19 UStG."
Both thresholds met — the web designer can apply the Kleinunternehmer exemption in 2025.
Tips & limitations
Tipps
- Document your prior-year revenue carefully — the tax authority may request evidence.
- Monitor your running revenue monthly: if you exceed €100,000 you must switch to standard VAT immediately.
- If you voluntarily opt out of the scheme, you are bound to standard VAT for 5 calendar years (§19(2) UStG) — weigh this carefully.
- Intra-EU supplies and certain services to foreign businesses are subject to special rules — consult a tax advisor.
Einschränkungen
- This calculator does not account for sector-specific rules (e.g. agricultural flat-rate scheme under §24 UStG).
- The calculation applies only to Germany-resident businesses that do not exceed the EU-wide €100,000 threshold.
- VAT grouping, fiscal unity, and other special cases are not covered.
- Future changes to the thresholds by new legislation are not applied automatically.
Frequently asked questions
What are the new Kleinunternehmer revenue thresholds for 2025?
From 2025: prior-year net revenue must not exceed €25,000, and current calendar-year net revenue must not exceed €100,000. These limits were raised by the Jahressteuergesetz 2024 (previously €22,000 and €50,000 respectively).
What happens if I exceed the €100,000 threshold during the year?
Your Kleinunternehmer status ends immediately from the transaction that causes the €100,000 excess. From that point on, you must charge VAT on all invoices.
What invoice note do I need as a Kleinunternehmer?
Your invoices must state that no VAT is charged, e.g.: "No VAT pursuant to §19 UStG." (German: "Gemäß §19 UStG wird keine Umsatzsteuer berechnet.") You must not state a VAT rate or VAT amount.
Can a Kleinunternehmer claim input VAT (Vorsteuer)?
No. In exchange for not charging VAT, Kleinunternehmer cannot deduct input VAT. Business expenses including VAT are recorded at their full gross amount.
Am I exempt from the e-invoicing obligation as a Kleinunternehmer?
Partially. Kleinunternehmer must still be able to receive e-invoices (XRechnung, ZUGFeRD) from 2025. However, § 34a UStDV exempts them from the obligation to issue e-invoices themselves — they may continue to issue paper or plain PDF invoices.
What is the difference between the Kleinunternehmerregelung and Kleinbetragsrechnungen?
The Kleinunternehmerregelung relates to the seller's VAT status (low revenue → no VAT charged). Kleinbetragsrechnungen (invoices ≤ €250 gross) are simplified invoices that any VAT-registered business may issue with fewer mandatory fields.
Does the threshold apply to international sales too?
From 2025, German-resident Kleinunternehmer may apply the scheme EU-wide provided their EU-total revenue does not exceed €100,000. Sales to third countries are subject to separate rules.
What does voluntarily opting out of the scheme mean?
Under §19(2) UStG you may notify the tax office that you waive the Kleinunternehmer exemption and opt into standard VAT. This can be advantageous if you have significant input VAT or mainly supply VAT-registered businesses. The election is binding for 5 calendar years.
Do I still have to file a VAT return as a Kleinunternehmer?
Kleinunternehmer generally only file an annual VAT return (no monthly advance returns). In this return you declare your revenues and confirm that you are applying the small-business exemption.