Kleinunternehmerregelung Check 2026 (German Small Business VAT)
Check if you qualify for Germany's small business VAT exemption (Kleinunternehmerregelung, § 19 UStG) in 2026 — €25,000 last year and €100,000 this year — and whether it's worth using.
Estimates only — not tax advice. Tax rules change and depend on your situation; check with the tax authority or a tax professional.
How to use
- 1Enter last year's and this year's expected net turnover.
- 2Enter the VAT you pay on business purchases.
- 3See whether you qualify and whether charging VAT would be better.
How it's calculated
Qualifies if prior-year turnover ≤ €25,000 and current-year turnover ≤ €100,000. Since 2025 the €100,000 limit is strict: the exemption ends with the sale that crosses it. Being a Kleinunternehmer means no VAT charged but no input VAT reclaimed.
Frequently asked questions
Is it better to be a Kleinunternehmer?
Usually if you sell to consumers (your prices are effectively 19% cheaper) and have low costs. If you sell to businesses (who reclaim VAT anyway) or invest heavily, opting for VAT can be better — the choice binds you for 5 years.
What must my invoices say?
That no VAT is charged because of the small business rule, e.g. 'Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.'
Does it apply across the EU?
Since 2025 an EU-wide scheme lets small businesses use the exemption in other member states too (EU turnover up to €100,000), via a special registration.