Small Business VAT Threshold Check (§ 19 UStG)
Check the €25,000 small business VAT threshold under § 19 UStG.
Free calculator for the German small business VAT exemption (§ 19 UStG): check the €25,000 threshold and the €100,000 current-year ceiling.
Frequently Asked Questions
Do I have to annualize my revenue if I start mid-year?
No, not any more. Through 2024 mid-year founders had to convert their revenue into a notional full-year figure. That rule was removed when section 19 UStG was recast on 1 January 2025. Actual total revenue is what counts now.
Which threshold currently applies?
Since 2025 the prior-year threshold is 25,000 euro, up from 22,000 euro through the end of 2024. Current-year revenue must not exceed 100,000 euro.