Current for 2026•As of: July 2026

Small Business Regulation Calculator check §19 UStG thresholds.

Check in 2 minutes whether you meet the requirements of the small business regulation: €25,000 previous-year threshold and €100,000 current-year threshold.

FreeNo sign-upGDPR-compliant
€
0 €50,000 €
€
0 €150,000 €
€
0 €150,000 €

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))

Status

Small business requirements met

Remaining room previous year

10,000 €

of 25,000 €

Remaining room current year

82,000 €

of 100,000 €

Check details

Previous-year threshold (€25,000)Met
Forecast current year (€100,000)Met
Turnover so far this yearWithin range
Small business statusYes

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.

Calculation is based on:

  • §19 UStG (small business regulation, as of 2026)
  • Turnover thresholds since 1 January 2025: previous year €25,000 / current year €100,000

Important note

These calculations are for non-binding information only and do not replace professional tax advice. All information without guarantee. Learn more

Sources & calculation basis

Our calculations are based on the following official sources (as of: July 2026):

Small business regulation 2026: these thresholds apply

§19 UStG exempts you from VAT – provided two turnover thresholds are met

The small business regulation under §19 UStG exempts self-employed people and small businesses from VAT. Since 1 January 2025, the 2024 Annual Tax Act has introduced new, higher turnover thresholds: €25,000 for the previous year and €100,000 for the expected turnover in the current year.

The two turnover thresholds at a glance

Previous-year threshold: €25,000
The actual turnover of the previous year must not have exceeded this threshold.
Current year: €100,000
The expected turnover in the current year must not exceed this threshold.

What happens if the thresholds are exceeded?

The two thresholds have different effects when they are exceeded – this is the most important difference since the 2025 reform.

Consequences of exceeding a threshold

  1. Previous-year threshold exceeded: Takes effect only on 1 January of the next calendar year. In the current year the small business status remains in place.
  2. €100,000 threshold exceeded mid-year: The tax exemption ends IMMEDIATELY – even the turnover with which the threshold is exceeded is subject to regular VAT. No retroactive switch to 1 January.
  3. Voluntary waiver (option): A waiver of the small business regulation is possible at any time, but binds you for at least 5 calendar years.

Example: exceeding the €100,000 threshold in December

Example: exceeding the €100,000 threshold in December
ItemAmount
Turnover January–November€95,000.00
Additional order in December+ €10,000.00
Turnover up to the threshold (tax-free)€5,000.00
Turnover from the threshold (taxable)€5,000.00

Advantages and disadvantages of the small business regulation

Practical effects

No VAT charged
Invoices contain no VAT – a price advantage over private customers.
No input VAT deduction
In return, the input VAT paid on incoming invoices cannot be claimed.
Simpler bookkeeping
No advance VAT returns required – less administrative effort.
External effect
For larger investments (e.g. office equipment) the lack of input VAT deduction can be a disadvantage – a voluntary waiver may be worthwhile here.

Anyone starting a business out of unemployment should also check whether a start-up grant (Gründungszuschuss) is an option. Anyone wanting to set up a GmbH or UG instead can find a comparison of legal forms in a company formation cost calculator.

Note: This calculator is for initial guidance and does not replace professional tax advice. For borderline cases or complex matters (e.g. business splits, multiple businesses), consult a tax advisor.

Frequently asked questions about the small business regulation

Key facts about §19 UStG at a glance

Since 1 January 2025, the 2024 Annual Tax Act has introduced two thresholds: the previous-year turnover must not have exceeded €25,000, and the expected turnover in the current year must not exceed €100,000. Both thresholds refer to net amounts.

Unlike the previous-year threshold, the tax exemption then ends immediately: even the turnover with which the threshold is exceeded is subject to regular taxation. There is no retroactive switch to 1 January – only the earlier turnover remains tax-free.

This does not take effect mid-year, but only at the start of the next calendar year: in the current year you remain a small business, and in the following year you can no longer apply the regulation.

If you start your business activity during the current calendar year, there is no previous-year turnover – in the founding year the €25,000 threshold applies (not €100,000), based solely on the actual turnover and without extrapolation to a full-year figure (UStAE 19.1 (3), BMF letter of 18 March 2025). Even the turnover with which the €25,000 threshold is exceeded is subject to standard taxation.

Yes, a waiver (opting for standard taxation) is possible at any time, for example to deduct input VAT from investments. However, the waiver then binds you for at least 5 calendar years – a switch back is only possible afterwards.

No. Small businesses do not show VAT (a reference to §19 UStG on the invoice is required), but in return they also cannot claim input VAT from incoming invoices.

Since 2025 there is also an EU-wide small business regulation (§19 (4) UStG): businesses can register with the Federal Central Tax Office to use the regulation in other EU member states as well, provided the EU-wide annual turnover does not exceed €100,000. For the purely national case – as in this calculator – this is not necessary.

For business

Calculators for your website or app

Integrate our GDPR-compliant calculators as a widget or use our API. Perfect for HR portals, career pages and financial applications.

  • ✓100% GDPR-compliant - no cookies, no data storage
  • ✓White-label - your branding, your colors
  • ✓REST API for your own applications
  • ✓Built by HEADON.pro - your digital agency
Learn more about HEADON.pro →

Request without obligation

Receive an individual quote from HEADON.pro

Your data will only be used to get in touch with you.
Privacy