Kleinunternehmer threshold calculator

Check in seconds whether you can use the German small business VAT exemption under §19 UStG. Since the 2025 reform the limits are 25,000 EUR of revenue in the previous year and 100,000 EUR in the current year. Both refer to actual revenue, not a projection.

How the calculation works

  • Previous year revenue up to 25,000 EUR. Above that, regular VAT applies for the current year.
  • Current year revenue up to 100,000 EUR. This is a hard limit: cross it and the exemption ends immediately, with the sale that crosses it.
  • In your founding year there is no previous year, so the 25,000 EUR limit applies to the current year instead.
  • This year's revenue is next year's previous year. Above 25,000 EUR means regular VAT from January.

Common questions about the threshold

How high is the Kleinunternehmer threshold?

The limits are 25,000 EUR of revenue in the previous year and 100,000 EUR in the current year. Both apply since the 2025 reform and refer to actual revenue, not an estimate.

What happens if I cross the 100,000 EUR limit?

The exemption ends immediately. The very sale that pushes you over the limit is already subject to regular VAT. Everything invoiced before it stays exempt.

Which limit applies in my founding year?

In your founding year there is no previous year, so the 25,000 EUR limit applies to the current year. Since 2025 it is no longer pro-rated across the months you were active.

Does net or gross revenue count?

Revenue excluding VAT is what counts. As a Kleinunternehmer you do not charge VAT, so your invoice total is the relevant figure.

Can I return to the exemption after crossing a limit?

Yes. What counts is always the previous year's revenue. If you stay below 25,000 EUR in a given year, you can invoice as a Kleinunternehmer again the following year, provided you have not waived the exemption.

Note

This calculator is general guidance and does not replace tax advice. It does not cover special cases such as voluntarily waiving the exemption, EU-wide revenue, or selling the business.

Send invoices without VAT

revoBill adds the §19 UStG reference to every invoice automatically and keeps your revenue in view.

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