Small Business Calculator
Small business under §19 UStG — yes or no? Check your turnover against the current thresholds.
Your turnover (net)
Threshold: 25.000 €
Threshold: 100.000 €
Result
Ihr Vorjahresumsatz (20.000 €) liegt unter 25.000 € und der laufende Umsatz bleibt unter 100.000 €. Sie können die Kleinunternehmer-Regelung nach §19 UStG nutzen und weisen keine Umsatzsteuer aus.
Previous year (max. 25.000 €)
current year (max. 100.000 €)
Initial orientation under §19 UStG (as of 2026) — not tax advice. Please clarify special cases (several activities, margin scheme etc.) with your tax adviser.
The small business scheme since 2025
With the Annual Tax Act 2024, the thresholds were raised significantly as of 1 January 2025: a small business is one with a turnover of at most €25,000 in the previous year that does not exceed €100,000 in the current year (previously: €22,000 / €50,000). Also new: the thresholds are true net thresholds, and exceeding €100,000 ends the exemption immediately from the relevant turnover — not only in the following year.
Advantages and disadvantages
Small businesses issue invoices without VAT and save themselves advance VAT returns — attractive for founders and side businesses with private customers. In return, there is no input tax deduction: with high investments, voluntarily waiving the scheme (with a five-year commitment) can be cheaper. What else your business needs is shown by our free business tools.
Frequently asked questions
Which turnover thresholds apply to small businesses?
Since 1 January 2025: a maximum of €25,000 turnover in the previous year and a maximum of €100,000 in the current year (net amounts). Until the end of 2024, €22,000 and €50,000 applied. If the €100,000 threshold is exceeded during the year, the exemption ends from that turnover — not retroactively.
What happens if I exceed the threshold in the middle of the year?
The turnover with which you exceed the €100,000 threshold is already subject to VAT — all earlier turnover of the year remains tax-free. From then on you issue invoices with VAT.
Is voluntarily waiving the small business scheme worthwhile?
With high initial investments, the input tax deduction can make waiving attractive. Note: waiving binds you to standard taxation for five calendar years.
Does this calculator replace tax advice?
No. The calculator offers initial orientation under §19 UStG (as of 2026). For your specific situation — such as several activities or special cases — please consult a tax adviser.
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