Net, actually achieved

€
€

Small business?

Yes

Small business requirements met. €82,000 left until the €100,000 threshold.

Turnover this year

Previous-year turnover

Previous-year threshold (€25,000)
Met
Forecast this year (€100,000)
Met
Turnover so far this year
Within range
Remaining room previous year
€10,000
Remaining room this year
€82,000

Notes

  • You currently meet the requirements of the small business regulation (§19 UStG): your previous-year turnover is below the threshold and you have not yet actually exceeded the €100,000 threshold in the current year.

  • Keep an eye on the €100,000 threshold in the current year: your current room is still €82,000.

  • As a small business you do not charge VAT on invoices, but in return you also cannot deduct input VAT from incoming invoices.

  • A voluntary waiver of the small business regulation (opting for standard taxation) is possible, but then binds you for at least 5 calendar years.

Turnover thresholds 2026 (§ 19 UStG)
  • Previous year: max. €25,000 (net)
  • Current year: max. €100,000 (net, expected)
  • Exceeding the €100,000 threshold mid-year: immediate switch to standard taxation
  • Exceeding the previous-year threshold: takes effect only from the next calendar year
  • Founding year: in the year the activity starts, the €25,000 threshold applies instead of €100,000 — with no extrapolation to a full-year turnover (UStAE 19.1 (3))

Basis: § 19 UStG as amended from 1 Jan 2025, UStAE 19.1 (3).

Small Business Regulation Calculator by Rechnerzentrale(opens in a new tab)2026 values